REGISTERED NUMBER: 13249505 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMPTON RE DISPOSALS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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