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Registered Number: 11390707
England & Northern Ireland
ATHENS ESTATES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Athens Estates Limited Contents Page For the year ended 31 May 2025
Company information | 1
Director's report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Athens Estates Limited Company Information For the year ended 31 May 2025
Director | Athina Bersimi
Registered Number | 11390707
Registered Office | Unit 15 City Business Centre Lower Road London SE16 2XB
Accountants | Cocke, Vellacott & Hill Chartered Accountants Unit 15 City Business Centre Lower Road LONDON SE16 2XB
Bankers | Metro Bank One Southampton Row London WC1B 5HA
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Athens Estates Limited Director's Report For the year ended 31 May 2025
Director's report and financial statements The director presents report and unaudited accounts for the year ended 31 May 2025. Principal activities The principal activity of the company during the financial year was of holding investment properties to earn rent and for capital appreciation. Director The director who served the company throughout the year was as follows:
Athina Bersimi
Statement of director's responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions Small company regime This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime with Part 15 of the Companies Act 2006. Audit exemption Athens Estates Limited has taken advantage of the exemption under Section 477 of the Companies Act 2006 and these financial statements are therefore unaudited. On behalf of the board.
---------------------------------- Athina Bersimi Director
Date approved: 17 February 2026 2

Registered Number: 11390707 Athens Estates Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 902,500 |  | 731,731
|  | 902,500 |  | 731,731
Current assets |  |  |
Debtors | 4 | - |  | 3,606
Cash at bank and in hand |  | 8,030 |  | 4,666
|  | 8,030 |  | 8,272
Creditors: amount falling due within one year | 5 | (340,931) |  | (340,176)
Net current assets |  | (332,901) |  | (331,904)
Total assets less current liabilities |  | 569,599 |  | 399,827
Creditors: amount falling due after more than one year | 6 | (375,425) |  | (388,600)
Provisions for liabilities | 7 | (42,630) |  | -
Net assets |  | 151,544 |  | 11,227
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Fair Value Reserves | 9 | 128,295 |  | -
Profit and loss account |  | 23,149 |  | 11,127
Shareholders' funds |  | 151,544 |  | 11,227
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. Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the director on 17 February 2026 and were signed by:
------------------------------- Athina Bersimi Director
3

Athens Estates Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Athens Estates Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 11390707, registration address Unit 15 City Business Centre, Lower Road , London, SE16 2XB. The presentation currency is £ sterling which is the company's functional currency.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in accordance the Financial Reporting Standard 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (FRS102) 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. Going concern basis The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. Turnover Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past years and it is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profits. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are recognised initially at cost and subsequently 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. Deferred taxation is provided on these gains at the rate expected to apply when the properties are sold. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 4,565 |  | 729,075 |  | 733,640
Additions | 625 |  | - |  | 625
Disposals | - |  | - |  | -
Revaluations | - |  | 170,925 |  | 170,925
At 31 May 2025 | 5,190 |  | 900,000 |  | 905,190
Depreciation
At 01 June 2024 | 1,909 |  | - |  | 1,909
Charge for year | 781 |  | - |  | 781
On disposals | - |  | - |  | -
At 31 May 2025 | 2,690 |  | - |  | 2,690
Net book values
Closing balance as at 31 May 2025 | 2,500 |  | 900,000 |  | 902,500
Opening balance as at 01 June 2024 | 2,656 |  | 729,075 |  | 731,731
The investment property was revalued during the year by an independent valuer using market based evidence for similar properties sold in the local area.
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments & Accrued Income | - |  | 3,606
| - |  | 3,606
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts (Secured) | 26,193 |  | 26,193
Corporation Tax | 2,857 |  | 1,783
Accrued Expenses | 1,632 |  | 767
Deferred income | - |  | 1,184
Directors' Current Accounts | 310,249 |  | 310,249
| 340,931 |  | 340,176
Bank loans and overdrafts represent the current element of the mortgage debt. The fully amortising mortgage with Keystone Property Finance is secured over the investment property. The director's current account is interest free and payable on demand.
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts (secured) | 375,425 |  | 388,600
| 375,425 |  | 388,600
Bank loans and overdrafts represent the mortgage debt which is payable after more than one year. The aggregate of amounts that fall due for payment by instalments after five years is £302,453 (2024 - £320,522). The fully amortising mortgage with Keystone Property Finance is secured over the investment property.
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 42,630 |  | -
| 42,630 |  | -
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
9. | Fair Value Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Fair Value Reserve | 128,295 |  | -
| 128,295 |  | -
4