IRIS Accounts Production v25.4.0.155 09949248 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09949248 2024-06-30 09949248 2025-06-30 09949248 2024-07-01 2025-06-30 09949248 2023-06-30 09949248 2023-07-01 2024-06-30 09949248 2024-06-30 09949248 ns15:EnglandWales 2024-07-01 2025-06-30 09949248 ns14:PoundSterling 2024-07-01 2025-06-30 09949248 ns10:Director1 2024-07-01 2025-06-30 09949248 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09949248 ns10:SmallEntities 2024-07-01 2025-06-30 09949248 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09949248 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 09949248 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09949248 ns10:AbridgedAccounts 2024-07-01 2025-06-30 09949248 ns10:Director2 2024-07-01 2025-06-30 09949248 ns10:RegisteredOffice 2024-07-01 2025-06-30 09949248 ns5:CurrentFinancialInstruments 2025-06-30 09949248 ns5:CurrentFinancialInstruments 2024-06-30 09949248 ns5:Non-currentFinancialInstruments 2025-06-30 09949248 ns5:Non-currentFinancialInstruments 2024-06-30 09949248 ns5:ShareCapital 2025-06-30 09949248 ns5:ShareCapital 2024-06-30 09949248 ns5:RevaluationReserve 2025-06-30 09949248 ns5:RevaluationReserve 2024-06-30 09949248 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 09949248 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 09949248 ns5:RevaluationReserve 2024-06-30 09949248 1 2024-07-01 2025-06-30

REGISTERED NUMBER: 09949248 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| A&I PROPERTY LTD |

| A&I PROPERTY LTD (REGISTERED NUMBER: 09949248) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| A&I PROPERTY LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | N S Colquhoun

| Mrs C J Colquhoun

| REGISTERED OFFICE: | 323 Smithdown Road

| Liverpool

| Merseyside

| L15 3JA

| REGISTERED NUMBER: | 09949248 (England and Wales)

| ACCOUNTANTS: | Walker Begley Limited

| Chartered Accountants

| 207 Knutsford Road

| Grappenhall

| Warrington

| Cheshire

| WA4 2QL

| A&I PROPERTY LTD (REGISTERED NUMBER: 09949248) |

ABRIDGED BALANCE SHEET

30 JUNE 2025

| 30/6/25 | 30/6/24 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 16,841,432 |  | 12,014,407 |  |

Investments | 5 | 2,057,346 |  | 2,024,133 |  |

18,898,778 |  | 14,038,540 |  |

CURRENT ASSETS

Debtors | 84,623 |  | 65,886 |  |

Cash at bank | 423,365 |  | 18,147 |  |

507,988 |  | 84,033 |  |

CREDITORS

Amounts falling due within one year | 2,032,258 |  | 533,697 |  |

NET CURRENT LIABILITIES | (1,524,270 | ) | (449,664 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 17,374,508 |  | 13,588,876 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 11,196,460 |  | 8,578,737 |  |

NET ASSETS | 6,178,048 |  | 5,010,139 |  |

CAPITAL AND RESERVES

Called up share capital | 1,386,002 |  | 1,386,002 |  |

Revaluation reserve | 7 | 4,548,514 |  | 3,615,350 |  |

Retained earnings | 243,532 |  | 8,787 |  |

SHAREHOLDERS' FUNDS | 6,178,048 |  | 5,010,139 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| A&I PROPERTY LTD (REGISTERED NUMBER: 09949248) |

ABRIDGED BALANCE SHEET - continued

30 JUNE 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

N S Colquhoun - Director

| A&I PROPERTY LTD (REGISTERED NUMBER: 09949248) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| A&I Property Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about A&I Property Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| The company’s subsidiaries, all of which are incorporated and operate in the United Kingdom, are wholly owned. These are as follows:

| Aisgo Property Limited

| Sagio Property Limited (indirectly owned)

| LSH Lettings Limited

| Urbanex Construction Limited

| The company has non trading subsidiaries as below:

| CICA Property Limited

| LSH Developments Limited

| The companies all have the same registered office as the parent company.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Investment properties are included at open market value.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| A&I PROPERTY LTD (REGISTERED NUMBER: 09949248) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1 July 2024 | 12,015,817 |  |

| Additions | 3,894,667 |  |

| Revaluations | 933,164 |  |

| At 30 June 2025 | 16,843,648 |  |

| DEPRECIATION

| At 1 July 2024 | 1,410 |  |

| Charge for year | 806 |  |

| At 30 June 2025 | 2,216 |  |

| NET BOOK VALUE

| At 30 June 2025 | 16,841,432 |  |

| At 30 June 2024 | 12,014,407 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Totals

£ |

| Valuation in 2019 | 1,112,788 |  |

| Valuation in 2020 | 225,000 |  |

| Valuation in 2021 | (222,067 | ) |

| Valuation in 2022 | 2,499,629 |  |

| Valuation in 2025 | 933,164 |  |

| Cost | 12,295,134 |  |

16,843,648 |  |

| A&I PROPERTY LTD (REGISTERED NUMBER: 09949248) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 July 2024 | 2,024,133 |  |

| Additions | 33,213 |  |

| At 30 June 2025 | 2,057,346 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,057,346 |  |

| At 30 June 2024 | 2,024,133 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 30/6/25 |  | 30/6/24

| as restated |

£ | £ |

| Repayable by instalments

| Loans | 10,809,550 |  | 8,569,570 |  |

7. | RESERVES

| Revaluation

| reserve

£ |

| At 1 July 2024 | 3,615,350 |  |

| Transfer | 933,164 |  |

| At 30 June 2025 | 4,548,514 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included within creditors is a balance due to N & C Colquhoun of £1,112,670 (2024: DR £1,330). The loan has no fixed repayment terms.

9. | POST BALANCE SHEET EVENTS

| On 26 September 2025, the company acquired 50% of the issued share capital of Lybe Limited.

10. | ULTIMATE CONTROLLING PARTY

| The company is under the joint control of Neil Colquhoun and Clair Colquhoun.