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Registration number: 08874432

Highgate Real Estate Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Highgate Real Estate Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Highgate Real Estate Holdings Limited

Company Information

Directors | Mr Kailayapillai Ranjan Mrs Bahmini Ranjan

Company secretary | Mrs Bahmini Ranjan

Registered office | Suite S4 Sterling House Langston Road Loughton Essex IG10 3TS

Accountants | Tahas & Co Ltd Chartered Certified AccountantsSuite 3, Second Floor 760 Eastern Avenue Newbury Park London IG2 7HU

Highgate Real Estate Holdings Limited

(Registration number: 08874432)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 202 | 102
Current assets |  |  |
Debtors | 5 | 1,824,852 | 1,824,952
Net assets |  | 1,825,054 | 1,825,054
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 1,825,053 | 1,825,053
Shareholders' funds |  | 1,825,054 | 1,825,054

For the financial year ending 30 June 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 March 2026 and signed on its behalf by:

......................................... Mr Kailayapillai Ranjan Director

Highgate Real Estate Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite S4 Sterling House
Langston Road
Loughton
Essex
IG10 3TS

These financial statements were authorised for issue by the Board on 18 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Highgate Real Estate Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 202 | 102

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 102
Additions | 100
At 30 June 2025 | 202
Provision
Carrying amount
At 30 June 2025 | 202
At 30 June 2024 | 102

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Highgate Real Estate Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Highgate Real Estate UK Limited | Suite S4 Sterling House Langston Road Loughton IG10 3TS England and Wales | Ordinary | 100% | 100%
Highgate Developments (UK) Limited | Suite S4 Sterling House Langston Road Loughton IG10 3TS England and Wales | Ordinary | 100% | 100%
Highgate JV Developments Ltd | Suite S4 Sterling House Langston Road Loughton Essex IG10 3TS England and Wales | Ordinary | 100% | 0%

Subsidiary undertakings
Highgate Real Estate UK Limited The principal activity of Highgate Real Estate UK Limited is Property investment.
Highgate Developments (UK) Limited The principal activity of Highgate Developments (UK) Limited is Property trading and development.
Highgate JV Developments Ltd The principal activity of Highgate JV Developments Ltd is property development.

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties | 7 | 1,824,851 | 1,824,951
Other debtors |  | 1 | 1
|  | 1,824,852 | 1,824,952

6 | Share capital

Allotted, called up and fully paid shares

Highgate Real Estate Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

7 | Related party transactions

The company has taken advantage of the exemption conferred by Section 33.1A of FRS 102 not to disclose transactions with wholly owned subsidiaries within the group