REGISTERED NUMBER: 00361410 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ECONOMIC PROPERTY INVESTMENTS LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investments

4

1

1

Investment property

5

1,885,200

1,878,440

1,885,201

1,878,441

CURRENT ASSETS

Stocks

6

97,372

97,372

Debtors

7

36,080

7,794

Cash at bank

177,121

136,505

310,573

241,671

CREDITORS

Amounts falling due within one year

8

(1,230,129

)

(43,215

)

NET CURRENT (LIABILITIES)/ASSETS

(919,556

)

198,456

TOTAL ASSETS LESS CURRENT LIABILITIES

965,645

2,076,897

CREDITORS

Amounts falling due after more than one year

9

-

(1,175,000

)

PROVISIONS FOR LIABILITIES

(46,384

)

(44,694

)

NET ASSETS

919,261

857,203

CAPITAL AND RESERVES

Called up share capital

11

107

107

Non distributable reserves

12

230,837

224,077

Retained earnings

688,317

633,019

SHAREHOLDERS' FUNDS

919,261

857,203

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.

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 30 March 2026 and were signed on its behalf by:

J R E Andrew - Director

1.	STATUTORY INFORMATION

Economic Property Investments Ltd 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:

00361410

Registered office:

5 Brooklands Place

Brooklands Road

Sale

Cheshire

M33 3SD

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Investment property

Investment property is carried at fair value and revaluation surpluses are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. The effect of this departure from the Companies Act 2006 has not been quantified because it is impracticable and, in the opinion of the directors, would be misleading.

Stocks and work in progress

Stocks and work in progress are stated at the lower of cost and net realisable value. Costs include overheads which have been incurred in bringing the stock to its present location and condition. Net realisable value represents sales value less appropriate selling expenses.

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

Fixed asset investments

Fixed asset investments are stated at cost less provision for permanent impairment.

Going concern

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

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

50,001

Disposals

(50,000

)

At 31 December 2025

1

PROVISIONS

At 1 January 2025

50,000

Provision for year

(50,000

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

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

Associated company

Cluny Limited

Registered office: Scotland

Nature of business: Woodlands

%

Class of shares:

holding

Ordinary

33.00

2025

2024

£

£

Aggregate capital and reserves

50,003

50,003

In the opinion of the directors, the aggregate value of the assets of the company consisting of shares in or amounts owing from the associate, 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

1,878,440

Revaluations

6,760

At 31 December 2025

1,885,200

NET BOOK VALUE

At 31 December 2025

1,885,200

At 31 December 2024

1,878,440

The investment properties were valued on the tenanted open market value basis at 31 December 2025 by the company directors.

6.

STOCKS

2025

2024

£

£

Stock of trading properties

97,372

97,372

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

31,866

2,073

Prepayments and accrued income

4,214

5,721

36,080

7,794

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,175,000

-

Trade creditors

4,200

4,200

Amounts owed to group undertakings

1,461

1,465

Corporation tax

18,262

7,887

VAT

2,449

2,511

Accruals and deferred income

28,757

27,152

1,230,129

43,215

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

1,175,000

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,175,000

1,175,000

The loan is secured by the property The Harbourside, Fort Road, Newhaven, BN9 9EL.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

107

Ordinary

£1

107

107

12.

RESERVES

Non

distributable

reserves

£

At 1 January 2025

224,077

Transfer between reserves

6,760

At 31 December 2025

230,837

13.	RELATED PARTY DISCLOSURES

14.	ULTIMATE CONTROLLING PARTY