REGISTERED NUMBER: 09747853 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

IMPRESARIO INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J R Howard

Mr A P Howard

SECRETARY:

REGISTERED OFFICE:

Insight House

7a Alkmaar Way

Norwich International Business Centre

Norwich

Norfolk

NR6 6BF

REGISTERED NUMBER:

09747853 (England and Wales)

ACCOUNTANTS:

Insight Accountancy Services Ltd

7A Alkmaar Way

Norwich Int Business Park

Norwich

Norfolk

NR6 6BF

FIXED ASSETS

Investment property

4

1,094,354

1,442,354

CURRENT ASSETS

Debtors

5

5,136

9,104

Cash at bank

5,245

4,453

10,381

13,557

CREDITORS

Amounts falling due within one year

6

788,462

1,069,715

NET CURRENT LIABILITIES

(778,081

)

(1,056,158

)

TOTAL ASSETS LESS CURRENT LIABILITIES

316,273

386,196

PROVISIONS FOR LIABILITIES

59,890

66,920

NET ASSETS

256,383

319,276

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

247,099

277,069

Retained earnings

9,184

42,107

256,383

319,276

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 26 May 2026 and were signed on its behalf by:

Mr J R Howard - Director

1.	STATUTORY INFORMATION

Impresario 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income from the investment properties and is stated excluding value added tax.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

1,442,354

Disposals

(311,000

)

Revaluations

(37,000

)

At 31 August 2025

1,094,354

NET BOOK VALUE

At 31 August 2025

1,094,354

At 31 August 2024

1,442,354

Fair value at 31 August 2025 is represented by:

£

Valuation in 2017

785,963

Valuation in 2018

36,836

Valuation in 2019

296,190

Valuation in 2020

84,776

Valuation in 2021

125,589

Valuation in 2023

78,000

Valuation in 2024

35,000

Valuation in 2025

(348,000

)

1,094,354

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

31.8.25

31.8.24

£

£

Cost

1,203,765

1,203,765

Investment properties were valued on an open market value basis on 31 August 2022 by the Directors .

There has been no change to the fair value reserve in the period to 31 August 2022.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

401

Other debtors

5,136

8,703

5,136

9,104

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

57,516

266,944

Trade creditors

170

570

Other creditors

730,776

802,201

788,462

1,069,715

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

57,516

266,944

Other loans

474,556

584,934

532,072

851,878

Fixed and negative pledge charges held on the investments properties.

8.

RESERVES

Fair

value

reserve

£

At 1 September 2024

277,069

Reserve transfer

(29,970

)

At 31 August 2025

247,099

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the directors were owed £254,167 (2024: £215,322). Interest of Nil (2021: Nil) was charged on this loan.