IRIS Accounts Production v26.1.0.640 08799078 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Fair value model Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08799078 2024-12-31 08799078 2025-12-31 08799078 2025-01-01 2025-12-31 08799078 2023-12-31 08799078 2024-01-01 2024-12-31 08799078 2024-12-31 08799078 ns15:EnglandWales 2025-01-01 2025-12-31 08799078 ns14:PoundSterling 2025-01-01 2025-12-31 08799078 ns10:Director1 2025-01-01 2025-12-31 08799078 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08799078 ns10:SmallEntities 2025-01-01 2025-12-31 08799078 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08799078 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 08799078 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08799078 ns10:FullAccounts 2025-01-01 2025-12-31 08799078 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 08799078 ns5:CurrentFinancialInstruments 2025-12-31 08799078 ns5:CurrentFinancialInstruments 2024-12-31 08799078 ns5:Non-currentFinancialInstruments 2025-12-31 08799078 ns5:Non-currentFinancialInstruments 2024-12-31 08799078 ns5:ShareCapital 2025-12-31 08799078 ns5:ShareCapital 2024-12-31 08799078 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-12-31 08799078 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 08799078 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 08799078 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 08799078 ns10:RegisteredOffice 2025-01-01 2025-12-31 08799078 ns5:PlantMachinery 2025-01-01 2025-12-31 08799078 ns5:PlantMachinery 2024-12-31 08799078 ns5:PlantMachinery 2025-12-31 08799078 ns5:PlantMachinery 2024-12-31 08799078 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 08799078 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 08799078 ns5:Secured 2025-12-31 08799078 ns5:Secured 2024-12-31 08799078 ns10:OrdinaryShareClass1 2025-12-31 08799078 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31

REGISTERED NUMBER: 08799078 (England and Wales)

| SAP INVESTMENTS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| SAP INVESTMENTS LIMITED (REGISTERED NUMBER: 08799078) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| SAP INVESTMENTS LIMITED (REGISTERED NUMBER: 08799078) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 9,349 |  | 12,465 |  |

Investment property | 5 | 15,270,210 |  | 14,504,662 |  |

15,279,559 |  | 14,517,127 |  |

CURRENT ASSETS

Debtors | 6 | 74,360 |  | 77,202 |  |

Cash at bank | 252,361 |  | 459,340 |  |

326,721 |  | 536,542 |  |

CREDITORS

Amounts falling due within one year | 7 | 9,615,506 |  | 8,446,931 |  |

NET CURRENT LIABILITIES | (9,288,785 | ) | (7,910,389 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,990,774 |  | 6,606,738 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (3,048,436 | ) | (4,396,438 | ) |

PROVISIONS FOR LIABILITIES | (136,595 | ) | (64,851 | ) |

NET ASSETS | 2,805,743 |  | 2,145,449 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 200 |  | 200 |  |

Fair value reserve | 11 | 402,776 |  | 185,206 |  |

Retained earnings | 2,402,767 |  | 1,960,043 |  |

SHAREHOLDERS' FUNDS | 2,805,743 |  | 2,145,449 |  |

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.

| SAP INVESTMENTS LIMITED (REGISTERED NUMBER: 08799078) |

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 13 May 2026 and were signed on its behalf by:

Dr P K Khera - Director

| SAP INVESTMENTS LIMITED (REGISTERED NUMBER: 08799078) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| SAP 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: | 08799078

| Registered office: | Wallace House

| 20 Birmingham Road

| Walsall

| West Midlands

| WS1 2LT

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. These financial statements have been prepared under the historical cost convention modified to include investment properties at fair value.

| The financial statements are prepared in sterling, which is the functional currency of the company.

| Monetary amounts in these financial statements are rounded to the nearest £.

| Turnover

| Turnover represents rents receivable.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on reducing balance

| Investment property

| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

| 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.

| SAP INVESTMENTS LIMITED (REGISTERED NUMBER: 08799078) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 20,994 |  |

| DEPRECIATION

| At 1 January 2025 | 8,529 |  |

| Charge for year | 3,116 |  |

| At 31 December 2025 | 11,645 |  |

| NET BOOK VALUE

| At 31 December 2025 | 9,349 |  |

| At 31 December 2024 | 12,465 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 14,504,662 |  |

| Additions | 475,455 |  |

| Revaluations | 290,093 |  |

| At 31 December 2025 | 15,270,210 |  |

| NET BOOK VALUE

| At 31 December 2025 | 15,270,210 |  |

| At 31 December 2024 | 14,504,662 |  |

| Properties are included at the directors' assessment of fair value.

| If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts included would have been:

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Cost |  | 14,733,176 |  | 14,257,721 |  |

| Accumulated depreciation |  | - |  | - |  |

| Carrying amount |  | 14,257,721 |  | 13,003,502 |  |

| SAP INVESTMENTS LIMITED (REGISTERED NUMBER: 08799078) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 74,360 |  | 77,202 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 1,329,871 |  | 18,341 |  |

| Taxation and social security | 265,247 |  | 230,332 |  |

| Other creditors | 8,020,388 |  | 8,198,258 |  |

9,615,506 |  | 8,446,931 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 3,048,436 |  | 4,396,438 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 4,378,307 |  | 4,414,779 |  |

| The bank loans are secured by first legal charges over certain of the company's investment properties and a debenture.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 200 | Ordinary shares | £1 | 200 |  | 200 |  |

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2025 | 185,206 |  |

| Movement | 217,570 |  |

| At 31 December 2025 | 402,776 |  |