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STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Varna Properties Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.
COMPANY REGISTRATION NUMBER: 04749044

VARNA PROPERTIES LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2026

VARNA PROPERTIES LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

30 April 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Investments | 4 |  | 259,586 | 259,586

Current assets

Cash at bank and in hand | 18,715 |  | 10,538

Creditors: amounts falling due within one year | 378,307 |  | 375,674
| ------------ |  | ------------
Net current liabilities |  | 359,592 | 365,136
|  | ------------ | ------------
Total assets less current liabilities |  | ( 100,006) | ( 105,550)
|  | ------------ | ------------
Net liabilities |  | ( 100,006) | ( 105,550)
|  | ------------ | ------------

Capital and reserves

Called up share capital | 5 |  | 100 | 100
Profit and loss account |  | ( 100,106) | ( 105,650)
|  | ------------ | ------------
Shareholders deficit |  | ( 100,006) | ( 105,550)
|  | ------------ | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

VARNA PROPERTIES LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

30 April 2026
These abridged financial statements were approved by the board of directors and authorised for issue on 11 May 2026 , and are signed on behalf of the board by:

DJ Hanby
Director

Company registration number: 04749044

VARNA PROPERTIES LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2026
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lifford Hall, Lifford Lane, Kings Norton, Birmingham, B30 3JN.
2. Statement of Compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The members' attention is drawn to the deficit on the balance sheet. The financial statements have been prepared on a going concern basis as much of the company's deficit relates to monies owing to the directors personally.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
4. Investments

| £
Cost |
At 1 May 2025 and 30 April 2026 | 259,586
| ------------
Impairment |
At 1 May 2025 and 30 April 2026 | –
| ------------
Carrying amount |
At 30 April 2026 | 259,586
| ------------
At 30 April 2025 | 259,586
| ------------

5. Called Up Share Capital
Issued, called up and fully paid

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ------------ | ------------ | ------------ | ------------

6. Related Party Transactions
There are no related party transactions requiring disclosure.