IRIS Accounts Production v25.4.12.37 13249505 Board of Directors Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 true false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13249505 2024-12-31 13249505 2025-12-31 13249505 2025-01-01 2025-12-31 13249505 2023-12-31 13249505 2024-01-01 2024-12-31 13249505 2024-12-31 13249505 ns15:EnglandWales 2025-01-01 2025-12-31 13249505 ns14:PoundSterling 2025-01-01 2025-12-31 13249505 ns10:Director1 2025-01-01 2025-12-31 13249505 ns10:Director2 2025-01-01 2025-12-31 13249505 ns10:Director3 2025-01-01 2025-12-31 13249505 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13249505 ns10:SmallEntities 2025-01-01 2025-12-31 13249505 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13249505 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 13249505 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13249505 ns10:FullAccounts 2025-01-01 2025-12-31 13249505 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 13249505 ns10:RegisteredOffice 2025-01-01 2025-12-31 13249505 ns5:CurrentFinancialInstruments 2025-12-31 13249505 ns5:CurrentFinancialInstruments 2024-12-31 13249505 ns5:ShareCapital 2025-12-31 13249505 ns5:ShareCapital 2024-12-31 13249505 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 13249505 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 13249505 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 13249505 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 13249505 ns5:FurnitureFittings 2025-01-01 2025-12-31 13249505 ns5:ComputerEquipment 2025-01-01 2025-12-31 13249505 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-12-31 13249505 ns5:LeaseholdImprovements 2024-12-31 13249505 ns5:FurnitureFittings 2024-12-31 13249505 ns5:ComputerEquipment 2024-12-31 13249505 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-12-31 13249505 ns5:LeaseholdImprovements 2025-12-31 13249505 ns5:FurnitureFittings 2025-12-31 13249505 ns5:ComputerEquipment 2025-12-31 13249505 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-12-31 13249505 ns5:LeaseholdImprovements 2024-12-31 13249505 ns5:FurnitureFittings 2024-12-31 13249505 ns5:ComputerEquipment 2024-12-31 13249505 ns5:CostValuation 2024-12-31 13249505 ns5:Subsidiary1 2025-01-01 2025-12-31 13249505 1 ns5:Subsidiary1 2025-01-01 2025-12-31 13249505 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 13249505 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 13249505 ns5:WithinOneYear 2025-12-31 13249505 ns5:WithinOneYear 2024-12-31 13249505 ns5:BetweenOneFiveYears 2025-12-31 13249505 ns5:BetweenOneFiveYears 2024-12-31 13249505 ns5:MoreThanFiveYears 2025-12-31 13249505 ns5:MoreThanFiveYears 2024-12-31 13249505 ns5:AllPeriods 2025-12-31 13249505 ns5:AllPeriods 2024-12-31 13249505 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 13249505 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMPTON RE DISPOSALS LIMITED

COMPTON RE DISPOSALS LIMITED (REGISTERED NUMBER: 13249505)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

COMPTON RE DISPOSALS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr S A Simons

| Mr M P Raibin

| Mr E A Stern

| REGISTERED OFFICE: | 47 St John's Square

| Clerkenwell

| London

| EC1V 4JJ

| REGISTERED NUMBER: | 13249505 (England and Wales)

| ACCOUNTANTS: | mgr SD Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

COMPTON RE DISPOSALS LIMITED (REGISTERED NUMBER: 13249505)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 161,751 |  | 185,910 |  |

Investments | 5 | 100 |  | 100 |  |

161,851 |  | 186,010 |  |

CURRENT ASSETS

Debtors | 6 | 4,630,586 |  | 4,198,199 |  |

Cash at bank | 533,457 |  | 1,451,110 |  |

5,164,043 |  | 5,649,309 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,366,250 | ) | (1,305,127 | ) |

NET CURRENT ASSETS | 3,797,793 |  | 4,344,182 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,959,644 |  | 4,530,192 |  |

PROVISIONS FOR LIABILITIES | (26,816 | ) | (30,418 | ) |

NET ASSETS | 3,932,828 |  | 4,499,774 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 3,932,728 |  | 4,499,674 |  |

SHAREHOLDERS' FUNDS | 3,932,828 |  | 4,499,774 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

COMPTON RE DISPOSALS LIMITED (REGISTERED NUMBER: 13249505)

BALANCE SHEET - continued

31 DECEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

Mr M P Raibin - Director | Mr S A Simons - Director

Mr E A Stern - Director

COMPTON RE DISPOSALS LIMITED (REGISTERED NUMBER: 13249505)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Compton RE Disposals 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Preparation of consolidated financial statements

| The financial statements contain information about Compton RE Disposals Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Short leasehold | - | evenly over the period of the lease

| Improvements to property | - | evenly over the period of the lease

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

COMPTON RE DISPOSALS LIMITED (REGISTERED NUMBER: 13249505)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 18 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| Short |  | to |  | and |  | Computer |

| leasehold |  | property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 18,294 |  | 79,222 |  | 227,720 |  | 87,045 |  | 412,281 |  |

| Additions | - |  | - |  | 4,681 |  | 16,667 |  | 21,348 |  |

| At 31 December 2025 | 18,294 |  | 79,222 |  | 232,401 |  | 103,712 |  | 433,629 |  |

| DEPRECIATION

| At 1 January 2025 | 6,860 |  | 26,418 |  | 142,363 |  | 50,730 |  | 226,371 |  |

| Charge for year | 1,829 |  | 7,922 |  | 22,510 |  | 13,246 |  | 45,507 |  |

| At 31 December 2025 | 8,689 |  | 34,340 |  | 164,873 |  | 63,976 |  | 271,878 |  |

| NET BOOK VALUE

| At 31 December 2025 | 9,605 |  | 44,882 |  | 67,528 |  | 39,736 |  | 161,751 |  |

| At 31 December 2024 | 11,434 |  | 52,804 |  | 85,357 |  | 36,315 |  | 185,910 |  |

COMPTON RE DISPOSALS LIMITED (REGISTERED NUMBER: 13249505)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 100 |  |

| NET BOOK VALUE

| At 31 December 2025 | 100 |  |

| At 31 December 2024 | 100 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Compton Restaurants Limited

| Registered office: 47 St John's Square, Clerkenwell, London, EC1V 4JJ

| Nature of business: Restaurant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 1,165,718 |  | 1,192,739 |  |

| Amounts owed by related parties | 3,280,487 |  | 2,931,866 |  |

| Other debtors | 184,381 |  | 73,594 |  |

4,630,586 |  | 4,198,199 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 183,080 |  | 26,145 |  |

| Taxation and social security | 150,887 |  | 567,234 |  |

| Other creditors | 1,032,283 |  | 711,748 |  |

1,366,250 |  | 1,305,127 |  |

COMPTON RE DISPOSALS LIMITED (REGISTERED NUMBER: 13249505)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 125,000 |  | 125,000 |  |

| Between one and five years | 500,000 |  | 500,000 |  |

| In more than five years | - |  | 125,000 |  |

625,000 |  | 750,000 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

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

10. | PENSION COMMITMENTS

| The company makes payments to a defined contribution scheme on behalf of the employees and the directors. Amounts charged to the income statement were £45,264 (2024: £105,239). There were outstanding contributions of £6,215 (2024: £3,175) at the balance sheet date.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Compton RE Limited.