REGISTERED NUMBER: 13600524 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

93NINETYFOUR LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

P S Cheng

A Li

A Gemili

REGISTERED OFFICE:

607 Corson House

City Island Way

London

E14 0TL

REGISTERED NUMBER:

13600524 (England and Wales)

ACCOUNTANTS:

F E Hawkes & Co Limited

'Danesbury House'

49 Cardiff Road

Luton

Bedfordshire

LU1 1PP

FIXED ASSETS

8,801

Tangible assets

4

7,481

670,914

Investment property

5

670,914

679,715

678,395

CURRENT ASSETS

2,115

Debtors

2,250

47,718

Cash at bank

62,963

49,833

65,213

CREDITORS

(563,772

)

Amounts falling due within one year

(565,703

)

(513,939

)

NET CURRENT LIABILITIES

(500,490

)

165,776

TOTAL ASSETS LESS CURRENT LIABILITIES

177,905

(24,700

)

PROVISIONS FOR LIABILITIES

(24,700

)

141,076

NET ASSETS

153,205

CAPITAL AND RESERVES

3

Called up share capital

3

105,300

Revaluation reserve

6

105,300

35,773

Retained earnings

47,902

141,076

153,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

A Li - Director

1.	STATUTORY INFORMATION

93Ninetyfour Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 13600524 and the registered office is 607 Corson House, City Island Way, London, England, E14 0TL.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment, fixtures & fittings

-

15% on reducing balance

Investment property

Investment properties are included at fair value. Gains are recognized in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the properties are sold.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

11,505

DEPRECIATION

At 1 April 2024

2,704

Charge for year

1,320

At 31 March 2025

4,024

NET BOOK VALUE

At 31 March 2025

7,481

At 31 March 2024

8,801

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

670,914

NET BOOK VALUE

At 31 March 2025

670,914

At 31 March 2024

670,914

The investment properties at the balance sheet date are stated at fair value on current prices on an active market. The value by the director has been carried out with the support of appropriate independent valuers.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2022

130,000

Cost

540,914

670,914

6.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

105,300

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The advances made equally by each of the directors to the company in total of £549,000 have remained unchanged at the beginning and end of the accounting period.

8.	ULTIMATE CONTROLLING PARTY

The ultimate control of the company is vested equally in the directors, who are the only shareholders of the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

F E Hawkes & Co Limited

'Danesbury House'

49 Cardiff Road

Luton

Bedfordshire

LU1 1PP

30 December 2025