REGISTERED NUMBER: 13065852 (England and Wales)

S&A Investment Co. Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr L S S Chan

REGISTERED OFFICE:

3 Pollen Close

Sale, Cheshire

Greater Manchester

M33 3LS

REGISTERED NUMBER:

13065852 (England and Wales)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Lloyds Bank

25 Gresham Street

London

EC2V 7HN

FIXED ASSETS

Investment property

4

316,297

231,176

CURRENT ASSETS

Debtors

5

13,339

56,634

Cash at bank

20,082

172

33,421

56,806

CREDITORS

Amounts falling due within one year

6

311,386

308,200

NET CURRENT LIABILITIES

(277,965

)

(251,394

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,332

(20,218

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,232

(20,318

)

SHAREHOLDERS' FUNDS

38,332

(20,218

)

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 director acknowledges his 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 director and authorised for issue on 8 May 2026 and were signed by:

Mr L S S Chan - Director

1.	STATUTORY INFORMATION

S&A Investment Co. Ltd 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 and revenue recognition

Turnover shown in the profit and loss account represents rental income and consultancy fees received during the period. Rental income is recognised on an accruals basis in accordance with the terms of the rental agreements. Consultancy fees are recognised when the services are rendered to the customer.

Investment property

Investment properties are shown at their fair value. Any surplus or deficit arising from changes in fair value is recognised in the profit and loss account for the year. A reduction in value due to fluctuation in the property market conditions is not considered to be permanent.

This is in accordance with FRS 102 which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.

Deferred taxation is provided on any fair value surplus at the rate expected to apply when the property is sold and at the year end is included in the fair value reserve with the relevant change in fair value.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

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.

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 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

231,176

Additions

85,121

At 31 December 2025

316,297

NET BOOK VALUE

At 31 December 2025

316,297

At 31 December 2024

231,176

Fair value at 31 December 2025 is represented by:

£

Cost

316,297

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

316,297

231,176

Investment property was valued on an open market basis on 31 December 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

13,339

56,634

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

9,626

-

Other creditors

301,760

308,200

311,386

308,200

7.	RELATED PARTY DISCLOSURES

During the year, the director loaned £1,000 (2024: £nil) to the company and paid expenses totalling of £67,467 (2024: £172,468) on behalf of the company. The company repaid totalling of £73,000 (2024: £nil) to the director and paid expenses totalling of £2,215 (2024: £nil) on behalf of the director. The outstanding balance of £299,574 (2024: £306,322) was due to the director on 31 December 2025, which is unsecured, repayable on demand and no interest was charged in the year.