REGISTERED NUMBER: 10000521 (England and Wales)

CRISTOWE INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H M Charalambous

Mr G Christou

Mr C J Demetriou

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

10000521 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Investment property

4

2,160,000

1,310,000

CURRENT ASSETS

Cash at bank

1,463

2,830

CREDITORS

Amounts falling due within one year

5

710,616

704,756

NET CURRENT LIABILITIES

(709,153

)

(701,926

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,450,847

608,074

CREDITORS

Amounts falling due after more than one year

6

(560,571

)

(560,559

)

PROVISIONS FOR LIABILITIES

(253,225

)

(38,281

)

NET ASSETS

637,051

9,234

CAPITAL AND RESERVES

Called up share capital

9

300

300

Fair value reserve

10

810,515

175,459

Retained earnings

10

(173,764

)

(166,525

)

SHAREHOLDERS' FUNDS

637,051

9,234

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 18 May 2026 and were signed on its behalf by:

Mr H M Charalambous - Director

Mr G Christou - Director

1.	STATUTORY INFORMATION

Cristowe Investments 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 as modified by the revaluation of certain assets.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,310,000

Revaluations

850,000

At 31 March 2026

2,160,000

NET BOOK VALUE

At 31 March 2026

2,160,000

At 31 March 2025

1,310,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2020

53,740

Valuation in 2022

40,000

Valuation in 2025

120,000

Valuation in 2026

850,000

Cost

1,096,260

2,160,000

If investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

1,096,260

1,096,260

Investment property was valued on an open market basis on 31 March 2025 by the directors. .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Related companies

707,415

700,215

Directors' current accounts

3,201

2,766

Accruals and deferred income

-

1,775

710,616

704,756

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans (see note 7)

560,571

560,559

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

560,571

560,559

7.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

560,571

560,559

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

560,571

560,559

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

300

Ordinary shares

£1

300

300

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2025

(166,525

)

175,459

8,934

Deficit for the year

(7,239

)

(7,239

)

Revaluation

-

635,056

635,056

At 31 March 2026

(173,764

)

810,515

636,751