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Company No: 16039655 (England and Wales)

# ODEON (UK) PROPERTY INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial period from 24 October 2024 to 30 June 2025
Pages for filing with the registrar

ODEON (UK) PROPERTY INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial period from 24 October 2024 to 30 June 2025

Contents

ODEON (UK) PROPERTY INVESTMENTS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 June 2025
ODEON (UK) PROPERTY INVESTMENTS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 June 2025

| Note | 30.06.2025
|  | £
Fixed assets |  |
Investments | 3 | 925,045
|  | 925,045
Current assets |  |
Cash at bank and in hand |  | 600
|  | 600
Creditors: amounts falling due within one year | 4 | ( 338,895)
Net current liabilities |  | (338,295)
Total assets less current liabilities |  | 586,750
Net assets |  | 586,750
Capital and reserves |  |
Called-up share capital | 5 | 497,159
Undistributable reserve |  | 76,386
Profit and loss account |  | 13,205
Total shareholder's funds |  | 586,750

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Odeon (UK) Property Investments Limited (registered number: 16039655) were approved and authorised for issue by the Director. They were signed on its behalf by:

D S Bardiger Director |

07 January 2026

ODEON (UK) PROPERTY INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 24 October 2024 to 30 June 2025
ODEON (UK) PROPERTY INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 24 October 2024 to 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Odeon (UK) Property Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is First Floor, 5 Fleet Place, London, EC4M 7RD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Reporting period length

The financial statements have been presented for the 9 month period from the incorporation date of 24 October 2024 up to 30 June 2025.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Revenue represents property advice, excludes value added tax and arises solely in the United Kingdom.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

##### Fixed asset investments

Investments are are initially measured at cost which is normally the transaction price excluding transaction costs and subsequently measured fair value. Changes in fair value at each reporting date is recognised immediately in the income statement.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

#### 2. Employees

| Period from 24.10.2024 to 30.06.2025
| Number
Monthly average number of persons employed by the company during the period, including the director | 0

#### 3. Fixed asset investments

| Listed investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 24 October 2024 | 0 |  | 0
Additions | 806,454 |  | 806,454
Movement in fair value | 102,386 |  | 102,386
Foreign exchange | 16,205 |  | 16,205
At 30 June 2025 | 925,045 |  | 925,045
Carrying value at 30 June 2025 | 925,045 |  | 925,045

#### 4. Creditors: amounts falling due within one year

| 30.06.2025
| £
Amounts owed to ultimate parent undertakings | 309,295
Other creditors | 29,600
| 338,895

#### 5. Called-up share capital

| 30.06.2025
| £
Allotted, called-up and fully-paid |
497,159 Ordinary shares of £ 1.00 each | 497,159

On incorporation, the company issued 100 £1 Ordinary shares at par. On 12 November 2024, the company issued 497,059 £1 Ordinary shares at par.

#### 6. Related party transactions

The company has taken advantage of the exemption available in accordance with Section 33.1A of Financial Reporting Standard 102 whereby it has not disclosed transactions entered into between two or more members of a group as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.