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Registered number: 12873246 EEP RESIDENTIALS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
EEP RESIDENTIALS LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
EEP RESIDENTIALS LIMITED REGISTERED NUMBER:12873246
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | -
Investment property | 5 |  | 11,913,434 |  | 11,902,750
|  |  | 11,913,534 |  | 11,902,750
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 402,792 |  | 417,623 |
Cash at bank and in hand | 7 | 280,003 |  | 109,289 |
|  | 682,795 |  | 526,912 |
Creditors: amounts falling due within one year | 8 | (6,887,005) |  | (9,028,572) |
Net current liabilities |  |  | (6,204,210) |  | (8,501,660)
Total assets less current liabilities |  |  | 5,709,324 |  | 3,401,090
Creditors: amounts falling due after more than one year | 9 |  | (4,943,598) |  | (2,571,368)
Net assets |  |  | 765,726 |  | 829,722
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account |  |  | 765,626 |  | 829,622
|  |  | 765,726 |  | 829,722
1
EEP RESIDENTIALS LIMITED REGISTERED NUMBER:12873246
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
E E C Pickering
Director
Date: 19 January 2026
The notes on pages 3 to 7 form part of these financial statements. 2
EEP RESIDENTIALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
EEP Residentials Limited is a private company, limited by shares, registered in England and Wales, registration number 12873246. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company is that of the acquisition, development and rental of commercial and residential properties. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The company's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover from rental of properties is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover from rental of properties is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. 3
EEP RESIDENTIALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Investment property
Investment property is carried at fair value determined annually by director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
3. | Employees
| The average monthly number of employees, including the director, during the year was 1 (2024 - 1).
4
EEP RESIDENTIALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Fixed asset investments
|  | Investments in subsidiary company
|  | £
| Cost |
| Additions | 100
| At 31 March 2025 | 100
5. | Investment property
|  | Investment properties
|  | £
| Valuation |
| At 1 April 2024 | 11,902,750
| Additions at cost | 10,684
| At 31 March 2025 | 11,913,434
The 2025 valuations were made by the director, on an open market value for existing use basis.
5
EEP RESIDENTIALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,400 | 1,061
| Other debtors | 7,261 | 15,774
| Prepayments and accrued income | 389,131 | 400,788
|  | 402,792 | 417,623
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 280,003 | 109,289
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 12,697 | 13,675
| Amounts owed to group undertakings | 6,580,225 | 8,888,320
| Corporation tax | 200 | 200
| Other taxation and social security | 17,500 | -
| Other creditors | 100 | -
| Accruals and deferred income | 276,283 | 126,377
|  | 6,887,005 | 9,028,572
9. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,943,598 | 2,571,368
| The bank loan is secured by a fixed and floating charge over the investment property of the company.
6
EEP RESIDENTIALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Bank loans | 120,000 | 105,000
| Amounts falling due 2-5 years |  |
| Bank loans | 4,823,598 | 2,466,368
|  | 4,943,598 | 2,571,368
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1 each | 100 | 100
12. | Related party transactions
| No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 section 1A paragraph 1AC.35.
7