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Theori & Partners Limited

Registered Number
09286709
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

Theori & Partners Limited
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | Mandeep Singh Binning
| Antonis Demetri
| Antonis Theori
| Nicholas Theori

Registered Address | 2nd Floor 10-12 Bourlet Close
| London
| W1W 7BR

Place of Business | Olive Tree Centre
| 472A Larkshall Road
| Higham's Park
| London
| E4 9HH

Registered Number | 09286709 (England and Wales)

Theori & Partners Limited
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,625,000 |  |  |  | 3,625,000
|  |  |  | 3,625,000 |  |  |  | 3,625,000
Current assets |  |  |  |  |  |  |  |
Debtors | 4,5 | 1,497,772 |  |  |  | 1,501,470 |  |
Cash at bank and on hand |  | 140,446 |  |  |  | 55,297 |  |
|  | 1,638,218 |  |  |  | 1,556,767 |  |
Creditors amounts falling due within one year | 6 | (682,128) |  |  |  | (671,728) |  |
Net current assets (liabilities) |  |  |  | 956,090 |  |  |  | 885,039
Total assets less current liabilities |  |  |  | 4,581,090 |  |  |  | 4,510,039
Creditors amounts falling due after one year | 7 |  |  | (2,298,468) |  |  |  | (2,298,468)
Provisions for liabilities | 8 |  |  | (417,802) |  |  |  | (380,805)
Net assets |  |  |  | 1,864,820 |  |  |  | 1,830,766
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 1,047,155 |  |  |  | 1,084,151
Profit and loss account |  |  |  | 817,565 |  |  |  | 746,515
Shareholders' funds |  |  |  | 1,864,820 |  |  |  | 1,830,766

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 November 2025, and are signed on its behalf by:
Mandeep Singh Binning Director Registered Company No. 09286709

Theori & Partners Limited
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company and are not rounded.

| Turnover policy
--- | ---
| Turnover represents the net value of rent received as per rental agreement.

| Current taxation
--- | ---
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation.

| Investment property
--- | ---
| Investment properties are stated at fair market valuations. Surplus or deficit arising on the revaluation are transferred to the profit and loss account.

| Related parties
--- | ---
| Amount due from related parties (2025 - £1,463,500), (2024 - £1,463,500) Amount due to related parties (2025 - £645,782), (2024 - £645,582)

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 3,625,000 |  | 3,625,000
| At 31 October 25 | 3,625,000 |  | 3,625,000
| Net book value
| At 31 October 25 | 3,625,000 |  | 3,625,000
| At 31 October 24 | 3,625,000 |  | 3,625,000

| The valuation of the properties have been carried out by the directors and it reflects the fair value at the balance sheet date. The historical cost is £1,953,794.

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 16,395 |  | -
| Other debtors | 1,470,293 |  | 1,470,293
| Prepayments and accrued income | 4,856 |  | 18,156
| Total | 1,491,544 |  | 1,488,449

5. | Debtors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 6,228 |  | 13,021
| Total | 6,228 |  | 13,021

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 9,014 |  | 3,699
| Taxation and social security | 23,573 |  | 18,997
| Other creditors | 645,782 |  | 645,582
| Accrued liabilities and deferred income | 3,759 |  | 3,450
| Total | 682,128 |  | 671,728

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,298,468 |  | 2,298,468
| Total | 2,298,468 |  | 2,298,468

| The bank loans are secured against the properties and personal guaranties are given by the directors.

8. | Provisions for liabilities
--- | ---
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 417,802 |  | 380,805
| Total | 417,802 |  | 380,805