REGISTERED NUMBER: 13903779 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

EARLY INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss R Kerler

K F Phoon

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

13903779 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

369

1,141

Investments

5

245,050

245,050

245,419

246,191

CURRENT ASSETS

Debtors

6

3,103,370

2,982,222

Cash at bank

2,826

3,669

3,106,196

2,985,891

CREDITORS

Amounts falling due within one year

7

3,506,115

3,381,356

NET CURRENT LIABILITIES

(399,919

)

(395,465

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(154,500

)

(149,274

)

CAPITAL AND RESERVES

Called up share capital

198

198

Retained earnings

(154,698

)

(149,472

)

(154,500

)

(149,274

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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:

Miss R Kerler - Director

K F Phoon - Director

1.	STATUTORY INFORMATION

Early 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.

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.

Tangible fixed assets

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

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.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 March 2025

and 28 February 2026

2,338

DEPRECIATION

At 1 March 2025

1,197

Charge for year

772

At 28 February 2026

1,969

NET BOOK VALUE

At 28 February 2026

369

At 28 February 2025

1,141

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 March 2025

245,050

Additions

65,447

Disposals

(65,447

)

At 28 February 2026

245,050

NET BOOK VALUE

At 28 February 2026

245,050

At 28 February 2025

245,050

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

2,910,138

2,910,138

Amounts owed by associates

74,874

-

Other debtors

118,358

72,084

3,103,370

2,982,222

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' loan accounts

3,503,835

3,379,317

Accrued expenses

2,280

2,039

3,506,115

3,381,356

8.	ACCOUNTING BASIS

As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. During the year the company made a loss of £5,226 (2025: £39,718), and as at the year end the current liabilities exceeded current assets by £399,919 (2025: £395,465).

The validity of this basis depends upon the continued support of the company's director. The director confirms that he will give the required support.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the period, Mr K Phoon & Miss R Kerler increased their loan to the company. As at 28 February 2026, the company owed them £3,503,835 (2025: £3,379,317). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

10.	RELATED PARTY DISCLOSURES

As at 28 February 2026, Jurassic Properties (Holdings) Limited owed the company £2,909,123 (2025: £2,909,123). All transactions were undertaken on a commercial arms length basis and any outstanding amounts are interest free and repayable on demand.

As at 28 February 2026, Jurassic Portfolios 1 Limited owed the company £1,015 (2025: £1,015). All transactions were undertaken on a commercial arms length basis and any outstanding amounts are interest free and repayable on demand.

As at 28 February 2026, Nurtured Talent International Limited owed the company £74,874 (2025: £61,874). All transactions were undertaken on a commercial arms length basis and any outstanding amounts are interest free and repayable on demand.

As at 28 February 2026, Paediatric Healthcare Ltd owed the company £118,358 (2025: £10,210). All transactions were undertaken on a commercial arms length basis and interest shall accrue on the outstanding balance of the loan at the rate of 5% per annum. The loan shall be repayable in equal monthly instalments. This loan has been re disclosed to other debtors.

Mr K Phoon was a director of the four companies at the start of the year.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Rikke Kerler & Kee Fatt Phoon.

This was by virtue of their 100% holding of the issued share capital.