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Registered number: 03672880 LOGAN INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
LOGAN INVESTMENTS LIMITED REGISTERED NUMBER: 03672880 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 847 |  | 1,129
Investment property | 5 |  | 6,500,000 |  | 6,250,000
|  |  | 6,500,847 |  | 6,251,129
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,032,586 |  | 318,509 |
Cash at bank and in hand | 7 | 37,429 |  | 548,109 |
|  | 2,070,015 |  | 866,618 |
Creditors: amounts falling due within one year | 8 | (2,630,395) |  | (1,624,509) |
Net current liabilities |  |  | (560,380) |  | (757,891)
Total assets less current liabilities |  |  | 5,940,467 |  | 5,493,238
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (712,042) |  | (653,218) |
|  |  | (712,042) |  | (653,218)
Net assets |  |  | 5,228,425 |  | 4,840,020
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Investment property reserve |  |  | 2,890,265 |  | 2,699,088
Profit and loss account |  |  | 2,338,060 |  | 2,140,832
|  |  | 5,228,425 |  | 4,840,020
Page 1
LOGAN INVESTMENTS LIMITED REGISTERED NUMBER: 03672880 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider 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 directors acknowledge their 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 comprehensive income 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 on 26 January 2026.
D E Button
Director
The notes on pages 4 to 10 form part of these financial statements. Page 2
LOGAN INVESTMENTS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2025
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 September 2023 | 100 | 2,516,192 | 1,633,801 | 4,150,093
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 689,927 | 689,927
Total comprehensive income for the year | - | - | 689,927 | 689,927
Transfer to investment property fair value reserve | - | - | (182,896) | (182,896)
Transfer from profit and loss account | - | 182,896 | - | 182,896
Total transactions with owners | - | 182,896 | (182,896) | -
At 1 September 2024 | 100 | 2,699,088 | 2,140,832 | 4,840,020
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 388,405 | 388,405
Total comprehensive income for the year | - | - | 388,405 | 388,405
Transfer to/from profit and loss account | - | - | (191,177) | (191,177)
Transfer between other reserves | - | 191,177 | - | 191,177
Total transactions with owners | - | 191,177 | (191,177) | -
At 31 August 2025 | 100 | 2,890,265 | 2,338,060 | 5,228,425
| The notes on pages 4 to 10 form part of these financial statements.
Page 3
LOGAN INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Logan Investments Limited is a private company, limited by shares, and incorporated in England and Wales. The address of its registered office is Tennyson House, Cambridge Business Park, Cowley Road, Cambridge, CB4 0WZ. The prinicpal activity is disclosed on page 1 of the financial statements. The functional and presentational currency of the company is pounds sterling (£). The level of rounding is to the nearest £. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The directors consider that the resources available to the company will be sufficient for it to be able to continue as a going concern.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of rental income receivable during the year under the terms of the lease, exclusive of Value Added Tax and trade discounts. The rental income is recognised evenly over the term of the lease.
| 2.4 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 15% | reducing balance
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. Page 4
LOGAN INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors 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.
| 2.6 | 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.
| 2.7 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.11 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 5
LOGAN INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.13 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
LOGAN INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 September 2024 | 21,544
| At 31 August 2025 | 21,544
| Depreciation |
| At 1 September 2024 | 20,415
| Charge for the year on owned assets | 282
| At 31 August 2025 | 20,697
| Net book value |
| At 31 August 2025 | 847
| At 31 August 2024 | 1,129
Page 7
LOGAN INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 6,250,000
| Surplus on revaluation | 250,000
| At 31 August 2025 | 6,500,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserves |  |
| At 1 September 2024 | 2,699,088 | 2,516,192
| Net surplus/(deficit) in movement properties | 191,177 | 182,896
| At 31 August 2025 | 2,890,265 | 2,699,088
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 2,878,280 | 2,878,280
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 629 | 2,776
| Amounts owed by group undertakings | 2,023,233 | 315,733
| Other debtors | 8,724 | -
|  | 2,032,586 | 318,509
Page 8
LOGAN INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 37,429 | 548,109
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,000,000 | -
| Amounts owed to group undertakings | 1,528,163 | 1,528,163
| Corporation tax | 65,856 | 64,635
| Other taxation and social security | 12,117 | 9,461
| Other creditors | 24,259 | 22,250
|  | 2,630,395 | 1,624,509
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (653,218) | (553,218)
| Charged to profit or loss | (58,824) | (100,000)
| At end of year | (712,042) | (653,218)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Arising on Investment properties | (712,042) | (653,218)
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 9
LOGAN INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
11. | Related party transactions
| The Company has taken advantage of the exemption afforded by FRS 102 not to disclose transactions or balances with other wholly owned members of the group.
12. | Controlling party
The immediate and ultimate parent company is Leen Holdings Limited, a company incorporated in England and Wales. Its registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ.
Page 10