Company registration number 04337634 (England and Wales)
SRL INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
Hampshire
PO6 3TH
SRL INVESTMENTS LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
SRL INVESTMENTS LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr. A Rowe
Company number
04337634
Registered office
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
Hampshire
PO6 3TH
Accountants
TC Group
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
Hampshire
PO6 3TH
SRL INVESTMENTS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
5
1,345,000
1,345,000
Investments
4
100
100
1,345,100
1,345,100
Current assets
Debtors
6
117,035
117,683
Investments
7
7,539
7,199
Cash at bank and in hand
9,306
196,234
133,880
321,116
Creditors: amounts falling due within one year
8
(43,307)
(46,504)
Net current assets
90,573
274,612
Total assets less current liabilities
1,435,673
1,619,712
Creditors: amounts falling due after more than one year
9
(328,017)
(345,039)
Provisions for liabilities
(55,339)
(55,339)
Net assets
1,052,317
1,219,334
Capital and reserves
Called up share capital
93
93
Capital redemption reserve
9
9
Profit and loss reserves
1,052,215
1,219,232
Total equity
1,052,317
1,219,334
SRL INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 3 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 March 2026 and are signed on its behalf by:
Mr. A Rowe
Director
Company registration number 04337634 (England and Wales)
SRL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

SRL Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Acorn Business Centre, Northarbour Road, Cosham, Portsmouth, Hampshire, PO6 3TH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

SRL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

SRL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
SRL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024 and 30 September 2025
2,699
Depreciation and impairment
At 1 October 2024 and 30 September 2025
2,699
Carrying amount
At 30 September 2025
-
0
At 30 September 2024
-
0
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
100
5
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
1,345,000

Investment properties were revalued at market value as at September 2024, by the directors.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
117,035
111,272
Other debtors
-
0
6,411
117,035
117,683
SRL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
7
Current asset investments
2025
2024
£
£
Other investments
7,539
7,199
8
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
38,557
42,204
Accruals and deferred income
4,750
4,300
43,307
46,504
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
328,017
345,039

Bank loans are secured on the property to which they relate.

10
Related party transactions

As a wholly owned subsidiary of SRL Investments Holdings Limited, the company is exempt from the requirements of FRS102 1A to disclose transactions with its parent company.

2025-09-30 2024-10-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr. A Rowe Mr Ian Pitman Mr. I Pitman 04337634 2024-10-01 2025-09-30 04337634 bus:Director1 2024-10-01 2025-09-30 04337634 bus:Director2 2024-10-01 2025-09-30 04337634 bus:CompanySecretary1 2024-10-01 2025-09-30 04337634 bus:RegisteredOffice 2024-10-01 2025-09-30 04337634 2025-09-30 04337634 2024-09-30 04337634 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 04337634 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 04337634 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 04337634 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 04337634 core:CurrentFinancialInstruments 2025-09-30 04337634 core:CurrentFinancialInstruments 2024-09-30 04337634 core:ShareCapital 2025-09-30 04337634 core:ShareCapital 2024-09-30 04337634 core:CapitalRedemptionReserve 2025-09-30 04337634 core:CapitalRedemptionReserve 2024-09-30 04337634 core:RetainedEarningsAccumulatedLosses 2025-09-30 04337634 core:RetainedEarningsAccumulatedLosses 2024-09-30 04337634 core:PlantMachinery 2024-10-01 2025-09-30 04337634 2023-10-01 2024-09-30 04337634 core:OtherPropertyPlantEquipment 2024-09-30 04337634 core:OtherPropertyPlantEquipment 2025-09-30 04337634 core:OtherPropertyPlantEquipment 2024-09-30 04337634 2024-09-30 04337634 core:Non-currentFinancialInstruments 2025-09-30 04337634 core:Non-currentFinancialInstruments 2024-09-30 04337634 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04337634 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04337634 bus:FRS102 2024-10-01 2025-09-30 04337634 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 04337634 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP