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STUDENT LETTINGS (NW) LIMITED

Registered Number
09287950
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

STUDENT LETTINGS (NW) LIMITED
Company Information
for the period from 1 November 2024 to 31 December 2025

Director | UNGI, Brian

Company Secretary | BLUNDELL, Sheraleen Boyd

Registered Address | 177 Green Lane
| Stoneycroft
| Liverpool
| L13 6RQ

Registered Number | 09287950 (England and Wales)

STUDENT LETTINGS (NW) LIMITED
Balance Sheet as at
31 December 2025

| Notes | 31 Dec 2025 |  | 31 Oct 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 1,124,304 |  |  |  | 975,566
|  |  |  | 1,124,304 |  |  |  | 975,566
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 739 |  |  |  | 482 |  |
|  | 739 |  |  |  | 482 |  |
Creditors amounts falling due within one year | 5 | (267,990) |  |  |  | (274,207) |  |
Net current assets (liabilities) |  |  |  | (267,251) |  |  |  | (273,725)
Total assets less current liabilities |  |  |  | 857,053 |  |  |  | 701,841
Creditors amounts falling due after one year | 6 |  |  | (598,686) |  |  |  | (616,063)
Provisions for liabilities | 7 |  |  | (38,498) |  |  |  | -
Net assets |  |  |  | 219,869 |  |  |  | 85,778
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 153,990 |  |  |  | -
Profit and loss account |  |  |  | 65,779 |  |  |  | 85,678
Shareholders' funds |  |  |  | 219,869 |  |  |  | 85,778

- 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 Director acknowledges 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 Director on 13 April 2026, and are signed on its behalf by:
UNGI, Brian Director Registered Company No. 09287950

STUDENT LETTINGS (NW) LIMITED
Notes to the Financial Statements
for the period ended 31 December 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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply when the timing differences reverse. A deferred tax liability has been recognised in respect of the revaluation of investment property, calculated on the assumption that the property will be recovered through sale.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is stated at fair value at the reporting date, with changes in fair value recognised in profit or loss. The investment property comprises a student lettings building held to earn rental income. The fair value of the property at the balance sheet date was £1,100,000 (2024: £958,030). The valuation has been determined based on market evidence and comparable property transactions. The directors consider the valuation to represent fair value. No depreciation is charged in respect of investment property.

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

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

3. | Deferred tax
--- | ---
| A deferred tax liability has been recognised in respect of the revaluation of investment property, calculated on the assumption that the property will be recovered through sale. Deferred tax liability: Opening balance: £0.00 Charged to P&L: £38,497.50 Closing balance £38,497.50

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 946,010 |  | 1,907 |  | 32,977 |  | 980,894
| Revaluations | 153,990 |  | - |  | - |  | 153,990
| At 31 December 25 | 1,100,000 |  | 1,907 |  | 32,977 |  | 1,134,884
| Depreciation and impairment
| At 01 November 24 | - |  | 381 |  | 4,947 |  | 5,328
| Charge for year | - |  | 305 |  | 4,947 |  | 5,252
| At 31 December 25 | - |  | 686 |  | 9,894 |  | 10,580
| Net book value
| At 31 December 25 | 1,100,000 |  | 1,221 |  | 23,083 |  | 1,124,304
| At 31 October 24 | 946,010 |  | 1,526 |  | 28,030 |  | 975,566

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 239,677 |  | 245,894
| Taxation and social security | 28,313 |  | 28,313
| Total | 267,990 |  | 274,207

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 598,686 |  | 616,063
| Total | 598,686 |  | 616,063

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 38,498 |  | -
| Total | 38,498 |  | -