IRIS Accounts Production v25.4.0.155 00314423 Board of Directors 1.1.25 31.12.25 31.12.25 0 0 true false true false false true false Fair value model Ordinary 1.00000 688571 750000 4879 61429 693450 688571 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00314423 2024-12-31 00314423 2025-12-31 00314423 2025-01-01 2025-12-31 00314423 2023-12-31 00314423 2024-01-01 2024-12-31 00314423 2024-12-31 00314423 ns15:EnglandWales 2025-01-01 2025-12-31 00314423 ns14:PoundSterling 2025-01-01 2025-12-31 00314423 ns10:Director1 2025-01-01 2025-12-31 00314423 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00314423 ns10:SmallEntities 2025-01-01 2025-12-31 00314423 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00314423 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 00314423 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00314423 ns10:FullAccounts 2025-01-01 2025-12-31 00314423 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 00314423 42 ns10:Director2 2024-12-31 00314423 42 ns10:Director2 2023-12-31 00314423 42 ns10:Director2 2025-01-01 2025-12-31 00314423 42 ns10:Director2 2024-01-01 2024-12-31 00314423 42 ns10:Director2 2025-12-31 00314423 42 ns10:Director2 2024-12-31 00314423 ns5:CurrentFinancialInstruments 2025-12-31 00314423 ns5:CurrentFinancialInstruments 2024-12-31 00314423 ns5:Non-currentFinancialInstruments 2025-12-31 00314423 ns5:Non-currentFinancialInstruments 2024-12-31 00314423 ns5:ShareCapital 2025-12-31 00314423 ns5:ShareCapital 2024-12-31 00314423 ns5:RevaluationReserve 2025-12-31 00314423 ns5:RevaluationReserve 2024-12-31 00314423 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 00314423 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 00314423 ns10:RegisteredOffice 2025-01-01 2025-12-31 00314423 ns5:CostValuation 2024-12-31 00314423 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 00314423 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 00314423 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-12-31 00314423 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31 00314423 ns5:DeferredTaxation 2024-12-31 00314423 ns5:DeferredTaxation 2025-01-01 2025-12-31 00314423 ns5:DeferredTaxation 2025-12-31 00314423 ns10:OrdinaryShareClass1 2025-12-31 00314423 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 00314423 ns5:RevaluationReserve 2024-12-31 00314423 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 00314423 ns10:Director2 2025-01-01 2025-12-31 00314423 ns10:Director1 1 2024-12-31 00314423 ns10:Director1 1 2023-12-31 00314423 ns10:Director1 1 2025-01-01 2025-12-31 00314423 ns10:Director1 1 2024-01-01 2024-12-31 00314423 ns10:Director1 1 2025-12-31 00314423 ns10:Director1 1 2024-12-31

REGISTERED NUMBER: 00314423 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| SOLENT LAND INVESTMENTS LIMITED |

SOLENT LAND INVESTMENTS LIMITED (REGISTERED NUMBER: 00314423)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

SOLENT LAND INVESTMENTS LIMITED (REGISTERED NUMBER: 00314423)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 2,336,364 |  | 2,336,364 |  |

Investment property | 5 | 13,089,500 |  | 13,452,500 |  |

15,425,864 |  | 15,788,864 |  |

CURRENT ASSETS

Debtors | 6 | 1,369,244 |  | 746,136 |  |

Cash at bank | 295,614 |  | 1,525,743 |  |

1,664,858 |  | 2,271,879 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,101,625 | ) | (117,113 | ) |

NET CURRENT ASSETS | 563,233 |  | 2,154,766 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,989,097 |  | 17,943,630 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (2,666,000 | ) |

PROVISIONS FOR LIABILITIES | 9 | (617,094 | ) | (607,948 | ) |

NET ASSETS | 15,372,003 |  | 14,669,682 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 47 |  | 47 |  |

Non distributable reserve | 11 | 2,205,268 |  | 2,018,268 |  |

Retained earnings | 11 | 13,166,688 |  | 12,651,367 |  |

SHAREHOLDERS' FUNDS | 15,372,003 |  | 14,669,682 |  |

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.

SOLENT LAND INVESTMENTS LIMITED (REGISTERED NUMBER: 00314423)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

Mr J R E Andrew - Director

SOLENT LAND INVESTMENTS LIMITED (REGISTERED NUMBER: 00314423)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Solent Land Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 00314423

| Registered office: | 15 Henderson Road

| London

| SW18 3RR

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| The results are presented for the company as a single entity only.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover represents gross rental income, excluding value added tax.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

SOLENT LAND INVESTMENTS LIMITED (REGISTERED NUMBER: 00314423)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets, which include cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| 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.

| Fixed asset investments

| Fixed asset investments comprise investments in joint ventures and associates. Fixed asset investments are stated at cost less provision for any permanent diminution in value.

| Going concern

| Based on current trading and future expectations, the directors are confident the company will continue to be profitable in future periods and generate sufficient cash flows to meet its obligations as they fall due for payment.

SOLENT LAND INVESTMENTS LIMITED (REGISTERED NUMBER: 00314423)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,336,364 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,336,364 |  |

| At 31 December 2024 | 2,336,364 |  |

| In the opinion of the directors, the aggregate value of the assets of the company consisting of shares in, or amounts owing from joint ventures and associated undertakings, is not less than the amounts at which those assets are stated or included in the company's balance sheet.

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 13,452,500 |  |

| Disposals | (550,000 | ) |

| Revaluations | 187,000 |  |

| At 31 December 2025 | 13,089,500 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,089,500 |  |

| At 31 December 2024 | 13,452,500 |  |

| The investment properties were valued on the tenanted open market value basis at 31 December 2025 by J Andrew, company director to the value of £13,089,500 (2024: £13,452,500).

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

2025 | 2024 |

£ | £ |

| Other debtors | 299,409 |  | 22,581 |  |

| Fixed term deposit | 350,000 |  | - |  |

| Directors' current accounts | 693,450 |  | 688,571 |  |

| Prepayments and accrued income | 26,385 |  | 34,984 |  |

1,369,244 |  | 746,136 |  |

SOLENT LAND INVESTMENTS LIMITED (REGISTERED NUMBER: 00314423)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 916,000 |  | - |  |

| Trade creditors | 7,800 |  | 7,800 |  |

| Corporation tax | 103,361 |  | 34,732 |  |

| VAT | 6,945 |  | 6,586 |  |

| Other creditors | 558 |  | - |  |

| Accruals and deferred income | 66,961 |  | 67,995 |  |

1,101,625 |  | 117,113 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 2-5 years | - |  | 2,666,000 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 617,094 |  | 607,948 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 607,948 |  |

| Provided during year | 9,146 |  |

| Balance at 31 December 2025 | 617,094 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 47 | Ordinary | £1 | 47 |  | 47 |  |

11. | RESERVES

| Non |

| Retained |  | distributable |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 12,651,367 |  | 2,018,268 |  | 14,669,635 |  |

| Profit for the year | 892,198 |  | - |  | 892,198 |  |

| Dividends | (189,877 | ) | - |  | (189,877 | ) |

| Surplus on revaluation | (187,000 | ) | 187,000 |  | - |  |

| At 31 December 2025 | 13,166,688 |  | 2,205,268 |  | 15,371,956 |  |

SOLENT LAND INVESTMENTS LIMITED (REGISTERED NUMBER: 00314423)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Mr J R E Andrew and Mrs A J Andrew

| Balance outstanding at start of year | 688,571 |  | 750,000 |  |

| Amounts advanced | 4,879 |  | - |  |

| Amounts repaid | - |  | (61,429 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 693,450 |  | 688,571 |  |

13. | ULTIMATE PARENT COMPANY

| The company's immediate parent company is Andrew Holdings Limited and the company's ultimate controlling party is The Alexandra Andrew Settlement, a trust in which A J Andrew is a beneficiary.