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Registered number: 10260147
Feel Good Real Estate Ltd.
Financial Statements
For the Period 1 September 2024 to 31 December 2025
Certax Accounting (Fitzrovia) Limited
85 Tottenham Court Road
London
W1T 4TQ
Feel Good Real Estate Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Feel Good Real Estate Ltd.
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10260147

| 31 December 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,637 |  | 4,632
Investments | 5 |  | 575,876 |  | 418,085
|  |  | 581,513 |  | 422,717
CURRENT ASSETS
Cash at bank and in hand |  | 604 |  | 1,571 |
|  | 604 |  | 1,571 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 604 |  | 1,571
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 582,117 |  | 424,288
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (749,479 ) |  | (639,415 )
NET LIABILITIES |  |  | (167,362 ) |  | (215,127 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (168,362 ) |  | (216,127 )
SHAREHOLDERS' FUNDS |  |  | (167,362) |  | (215,127)

Page 1
Page 2
Feel Good Real Estate Ltd.
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Alexander Eloy Director
24/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Feel Good Real Estate Ltd.
Notes to the Financial Statements
For the Period 1 September 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Feel Good Real Estate Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10260147 . The registered office is Berkeley Suite 35 Berkeley Square, Mayfair, London, London, W1J 5BF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | Straight line

2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Feel Good Real Estate Ltd.
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 4,632
Additions | 1,005
As at 31 December 2025 | 5,637
Net Book Value
As at 31 December 2025 | 5,637
As at 1 September 2024 | 4,632

5. Investments

| Listed | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 September 2024 | 288,877 | 129,208 | 418,085
Additions | 103,795 | - | 103,795
Fair value adjustments | 53,996 | - | 53,996
As at 31 December 2025 | 446,668 | 129,208 | 575,876
Provision
As at 1 September 2024 | - | - | -
As at 31 December 2025 | - | - | -
Net Book Value
As at 31 December 2025 | 446,668 | 129,208 | 575,876
As at 1 September 2024 | 288,877 | 129,208 | 418,085

1. Investments – Listed
This category includes investments in publicly traded shares and other financial instruments purchased through the company’s brokerage account. These investments are actively traded on recognized stock exchanges and are valued at fair value in accordance with the company’s accounting policies.
The fair value is determined using the market price as of the reporting date.
2. Investments – Others
...CONTINUED
Page 4
Page 5
Feel Good Real Estate Ltd.
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 31 December 2025
5. Investments - continued
This category includes the company’s financial asset related to the transaction involving the commercial real estate investment, referred to as ‘Henley Utrecht’.
Valuation:
The investment has been recorded at £129,208, based on the exchange rate (€1 = £0.86139) on the transaction date (15 September 2023).
The company uses the cost model for this unlisted investment, with the acquisition cost recorded as the carrying amount. Fair value adjustments are not applied unless there is evidence of impairment.
7. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,914 |  | 8,556
Directors loan account | 746,565 |  | 630,859
| 749,479 |  | 639,415

8. Share Capital

| 31 December 2025 |  | 31 August 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,000 Ordinary Shares of £ 1.00 each | 1,000 |  | 1,000

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