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Registered Number: 10786933
England and Wales
LOW INVESTMENTS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Low Investments Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,582,760 |  | 1,464,675
|  | 1,582,760 |  | 1,464,675
Current assets |  |  |
Debtors | 4 | 2,094 |  | 1,083
Cash at bank and in hand |  | 21,125 |  | 16,685
|  | 23,219 |  | 17,768
Creditors: amount falling due within one year | 5 | (32,989) |  | (68,668)
Net current assets |  | (9,770) |  | (50,900)
Total assets less current liabilities |  | 1,572,990 |  | 1,413,775
Creditors: amount falling due after more than one year | 6 | (1,106,671) |  | (1,109,234)
Accruals and deferred income |  | (1,525) |  | (1,473)
Net assets |  | 464,794 |  | 303,068
Capital and reserves |  |  |
Called up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 463,794 |  | 302,068
Shareholders' funds |  | 464,794 |  | 303,068
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 22 December 2025 and were signed on its behalf by:
------------------------------- Chooi Hong Eu Director
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Low Investments Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Low Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 10786933, registration address 58 Durham Road, Birtley, Chester Le Street, DH32QJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Straight Line
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 1,464,442 |  | 935 |  | 1,465,377
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
Revaluations | 118,318 |  | - |  | 118,318
At 31 May 2025 | 1,582,760 |  | 935 |  | 1,583,695
Depreciation
At 01 June 2024 | - |  | 702 |  | 702
Charge for year | - |  | 233 |  | 233
On disposals | - |  | - |  | -
At 31 May 2025 | - |  | 935 |  | 935
Net book values
Closing balance as at 31 May 2025 | 1,582,760 |  | - |  | 1,582,760
Opening balance as at 01 June 2024 | 1,464,442 |  | 233 |  | 1,464,675
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 2,094 |  | 1,083
| 2,094 |  | 1,083
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 2,600 |  | 2,500
Corporation Tax | 10,633 |  | 5,816
Accrued Expenses | 864 |  | 864
Other Creditors | 8,586 |  | 9,488
Directors' Current Accounts | 10,306 |  | 50,000
| 32,989 |  | 68,668
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 959,258 |  | 959,287
Bounce Back Loan- Over 12 Months | 0 |  | 2,534
Directors' Loan Accounts | 147,413 |  | 147,413
| 1,106,671 |  | 1,109,234
7. | Directors advances, credits and guarantees Included in creditors: amounts due within one year, are amounts owed to the Directors of £10,306 (2024 - £50,000)
8. | Disclosure of controlling party For the whole of the period under review the company was under the control of Ms Chooi Hong Eu, director of the company.
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