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Registered number: 15481728 FLYINGBIRD PROPERTY INVESTMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JULY 2025
FLYINGBIRD PROPERTY INVESTMENT LIMITED REGISTERED NUMBER: 15481728 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 48,618
Investment properties | 5 |  | 6,666,500
|  |  | 6,715,118
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 48,715 |
|  | 48,715 |
Creditors: amounts falling due within one year | 7 | (6,807,262) |
Net current (liabilities)/assets |  |  | (6,758,547)
Total assets less current liabilities |  |  | (43,429)
Net (liabilities)/assets |  |  | (43,429)
Capital and reserves |  |  |
Called up share capital | 8 |  | 100
Profit and loss account |  |  | (43,529)
|  |  | (43,429)
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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her 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 statement of income and retained earnings 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: Page 1
FLYINGBIRD PROPERTY INVESTMENT LIMITED REGISTERED NUMBER: 15481728 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025
................................................ Joey Chui Yung WAT
Director
Date: 5 February 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
FLYINGBIRD PROPERTY INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
Flyingbird Property Investment Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, England, NW3 5JS. The company was incorporated on 11 February 2024 and commenced to trade on 19 March 2024. 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.
| 2.2 | Going concern
The director accepts that although there does exist an inherent uncertainty that may cast doubt about the ability of the Company to continue as a going concern, as is the case with all companies; the director considers the uncertainty to be sufficiently insignificant, given the Company's observed operational activity during the period ended 31 July 2025, expected operational activity for the foreseeable future and net asset position as at the balance sheet date, such that the application of going concern basis in preparing the Company's financial statements remains appropriate and in turn has prepared the Company's financial statements under said basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental Income Investment properties are rented to tenants under tenancy contracts. The rental income received is recognised through profit or loss on a straight-line basis over the term of the contract. Any rent-free period is spread over the period of the contract.
| 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 | 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 income 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. Page 3
FLYINGBIRD PROPERTY INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Investment properties
Investment property is carried at fair value determined annually by external valuers 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 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
Page 4
FLYINGBIRD PROPERTY INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| Additions | 68,556
| At 31 July 2025 | 68,556
| Depreciation |
| Charge for the period on owned assets | 19,938
| At 31 July 2025 | 19,938
| Net book value |
| At 31 July 2025 | 48,618
Page 5
FLYINGBIRD PROPERTY INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
5. | Investment properties
|  | Long term leasehold investment properties
|  | £
| Valuation |
| Additions at cost | 6,666,500
| At 31 July 2025 | 6,666,500
The 2025 valuations were made by the director, on an open market value for existing use basis.
Page 6
FLYINGBIRD PROPERTY INVESTMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 5.Investment properties (continued)
6. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Prepayments and accrued income | 48,715
|  | 48,715
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 1,247
| Other creditors | 6,488,694
| Accruals and deferred income | 317,321
|  | 6,807,262
8. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1.00 each | 100
On 11 February 2024, the Company issued 100 ordinary shares of £1 each for cash at par.
9. | Related party transactions
| At the period end the company owed £6,484,904 to the director.
10. | Controlling party
Joey Chui Yung Wat is the controlling party as she owns the share capital of the company
Page 7