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Company No: 10911456 (England and Wales)

# EQUILIBRIUM ASSET HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

EQUILIBRIUM ASSET HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

EQUILIBRIUM ASSET HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 August 2025
EQUILIBRIUM ASSET HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 180,000 |  | 165,000
|  | 180,000 |  | 165,000
Current assets |  |  |  |
Debtors | 4 | 242 |  | 0
Cash at bank and in hand |  | 231 |  | 280
|  | 473 |  | 280
Creditors: amounts falling due within one year | 5 | ( 149,739) |  | ( 148,288)
Net current liabilities |  | (149,266) |  | (148,008)
Total assets less current liabilities |  | 30,734 |  | 16,992
Provision for liabilities | 6 | ( 3,666) |  | ( 816)
Net assets |  | 27,068 |  | 16,176
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Revaluation reserve |  | 16,445 |  | 4,295
Profit and loss account |  | 10,523 |  | 11,781
Total shareholder's funds |  | 27,068 |  | 16,176

For the financial year ending 31 August 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Equilibrium Asset Holdings Limited (registered number: 10911456) were approved and authorised for issue by the Director. They were signed on its behalf by:

Mr P Chilvers Director |

19 February 2026

EQUILIBRIUM ASSET HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
EQUILIBRIUM ASSET HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Equilibrium Asset Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5 Low Common Close, Foulsham, NR20 5TW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover represents rental income and is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, net of VAT and other sales‑related taxes.
Turnover is recognised when the significant risks and rewards of the service have been transferred to the customer. This includes accrued income for amounts earned but not yet invoiced, and deferred income for amounts invoiced in advance where the related services have not yet been provided.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in the revaluation reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the director and derived from current market rent and investment property yields for comparable real estate, adjusted if necessary, for any difference in nature, location or condition of the specific property.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like other debtors, creditors and loans from related parties.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 September 2024 | 165,000
Fair value movement | 15,000
As at 31 August 2025 | 180,000

The 2025 valuations were made by the director, on an open market value for existing use basis.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 242 |  | 0

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to director | 148,590 |  | 147,298
Accruals | 1,143 |  | 139
Taxation and social security | 0 |  | 851
Other creditors | 6 |  | 0
| 149,739 |  | 148,288

#### 6. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 816) |  | ( 816)
Capital gains | ( 2,850) |  | 0
At the end of financial year | ( 3,666) |  | ( 816)

#### 7. Related party transactions

The director has a loan account with the company. Interest is chargeable on these loans at the discretion of the director. The director has agreed that there will be no interest charged on the loans during the year.
At the year end the company owed the director £148,590 (2024 : £147,298).