IRIS Accounts Production v25.4.12.37 14192396 Board of Directors 1.7.24 30.6.25 30.6.25 0 0 false true false false true false Fair value model Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14192396 2024-06-30 14192396 2025-06-30 14192396 2024-07-01 2025-06-30 14192396 2023-06-30 14192396 2023-07-01 2024-06-30 14192396 2024-06-30 14192396 ns15:EnglandWales 2024-07-01 2025-06-30 14192396 ns14:PoundSterling 2024-07-01 2025-06-30 14192396 ns10:Director1 2024-07-01 2025-06-30 14192396 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14192396 ns10:SmallEntities 2024-07-01 2025-06-30 14192396 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14192396 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 14192396 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14192396 ns10:FullAccounts 2024-07-01 2025-06-30 14192396 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 14192396 ns10:OrdinaryShareClass2 2024-07-01 2025-06-30 14192396 ns10:OrdinaryShareClass3 2024-07-01 2025-06-30 14192396 ns10:Director2 2024-07-01 2025-06-30 14192396 ns10:RegisteredOffice 2024-07-01 2025-06-30 14192396 ns5:CurrentFinancialInstruments 2025-06-30 14192396 ns5:CurrentFinancialInstruments 2024-06-30 14192396 ns5:Non-currentFinancialInstruments 2025-06-30 14192396 ns5:Non-currentFinancialInstruments 2024-06-30 14192396 ns5:ShareCapital 2025-06-30 14192396 ns5:ShareCapital 2024-06-30 14192396 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 14192396 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 14192396 ns5:Secured 2025-06-30 14192396 ns5:Secured 2024-06-30 14192396 ns10:OrdinaryShareClass1 2025-06-30 14192396 ns10:OrdinaryShareClass2 2025-06-30 14192396 ns10:OrdinaryShareClass3 2025-06-30

REGISTERED NUMBER: 14192396 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

EWINGTON PROPERTIES LIMITED

EWINGTON PROPERTIES LIMITED (REGISTERED NUMBER: 14192396) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| EWINGTON PROPERTIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | N R Ewington

| Q Lu

| REGISTERED OFFICE: | C/O Thompson Taraz Rand

| Suite 20, New Cambridge House

| Bassingbourn Road

| Litlington

| Cambridgeshire

| SG8 0SS

| BUSINESS ADDRESS: | 2nd Floor, One Hobbs House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

| REGISTERED NUMBER: | 14192396 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

EWINGTON PROPERTIES LIMITED (REGISTERED NUMBER: 14192396) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investment property | 5 | 1,059,357 |  | 1,059,357 |  |

CURRENT ASSETS

Cash and cash equivalents | 36,677 |  | 30,155 |  |

CREDITORS

Amounts falling due within one year | 6 | (446,906 | ) | (443,688 | ) |

NET CURRENT LIABILITIES | (410,229 | ) | (413,533 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 649,128 |  | 645,824 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (645,355 | ) | (650,231 | ) |

NET ASSETS/(LIABILITIES) | 3,773 |  | (4,407 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 300 |  | 300 |  |

Retained earnings | 3,473 |  | (4,707 | ) |

SHAREHOLDERS' FUNDS | 3,773 |  | (4,407 | ) |

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.

EWINGTON PROPERTIES LIMITED (REGISTERED NUMBER: 14192396) |

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.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 March 2026 and were signed on its behalf by:

N R Ewington - Director

EWINGTON PROPERTIES LIMITED (REGISTERED NUMBER: 14192396) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Ewington Properties Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Turnover represents rents receivable.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| In accordance with FRS 102, investment properties are initially measured at cost, including transaction costs.

| Subsequently, investment properties are measured at fair value at each reporting date, with changes in fair value recognised in the profit and loss account. Fair value is determined based on market conditions at the balance sheet date, using professional valuations where appropriate.

| Depreciation

| In accordance with FRS 102 Section 16, no depreciation is provided on investment properties where fair value can be reliably measured. This treatment is consistent with the view that systematic depreciation would not provide relevant information, as the properties are held for their investment potential rather than consumption.

| Valuation Methodology

| The fair value of investment properties is determined using market-based evidence, including valuations performed by external, qualified surveyors when necessary. Where market-based evidence is not available, alternative valuation techniques may be used.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

EWINGTON PROPERTIES LIMITED (REGISTERED NUMBER: 14192396) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| Significant accounting estimates - investment property valuations

| The valuation of investment properties is a key area of estimation and judgment within the financial statements. Fair value is determined based on market evidence, which may include professional valuations, recent transaction prices for similar properties, or other valuation techniques when observable inputs are limited.

| Key assumptions used in determining fair value include:

| Market rental yields and capitalisation rates

| Comparable market transactions

| Property location, condition, and future development potential

| Market demand and economic conditions

| Given the inherent uncertainty in property valuations, actual results may differ from those estimates. Management reviews these valuations annually and obtains external professional valuations where deemed necessary to ensure that fair values are appropriately reflected.

4. | EMPLOYEES AND DIRECTORS

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

5. | INVESTMENT PROPERTY

| Upon review by the director, it was determined that the properties have not experienced a material change in value since their purchase. Consequently, no revaluation adjustment has been recorded in the accounts.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 2,174 |  | - |  |

| Trade creditors | - |  | 1,140 |  |

| Taxation and social security | 865 |  | - |  |

| Other creditors | 443,867 |  | 442,548 |  |

446,906 |  | 443,688 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 2,880 |  | 7,756 |  |

| Other creditors | 642,475 |  | 642,475 |  |

645,355 |  | 650,231 |  |

EWINGTON PROPERTIES LIMITED (REGISTERED NUMBER: 14192396) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 5,054 |  | 7,756 |  |

| Mortgage | 642,475 |  | 642,475 |  |

647,529 |  | 650,231 |  |

| Included within creditors is a mortgage secured by a fixed and floating charge over the property.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary A | £1 | 100 |  | 100 |  |

| 100 | Ordinary B | £1 | 100 |  | 100 |  |

| 100 | Ordinary C | £1 | 100 |  | 100 |  |

300 |  | 300 |  |

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date £437,794 (2024: £436,736) was owed to the directors. The amount is repayable on demand, bears no interest and is included within creditors due in less than one year.