REGISTERED NUMBER: 00533765 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Advance Property Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H J Craven

Mrs R M Morrison

REGISTERED OFFICE:

Misterton Hall

Lutterworth

Leicestershire

LE17 4JP

REGISTERED NUMBER:

00533765 (England and Wales)

ACCOUNTANTS:

Brockhurst Davies Limited

11 The Office Village

North Road

Loughborough

Leicestershire

LE11 1QJ

FIXED ASSETS

Tangible assets

4

38

114

Investment property

5

744,757

664,757

744,795

664,871

CURRENT ASSETS

Stocks

394,498

394,498

Debtors

6

157,057

12,582

Cash at bank

71,655

180,503

623,210

587,583

CREDITORS

Amounts falling due within one year

7

37,040

29,003

NET CURRENT ASSETS

586,170

558,580

TOTAL ASSETS LESS CURRENT LIABILITIES

1,330,965

1,223,451

PROVISIONS FOR LIABILITIES

113,196

93,196

NET ASSETS

1,217,769

1,130,255

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

(50,000

)

(50,000

)

Retained earnings

1,267,669

1,180,155

SHAREHOLDERS' FUNDS

1,217,769

1,130,255

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:

Mrs H J Craven - Director

1.	STATUTORY INFORMATION

Advance Property 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.

Tangible fixed assets

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

Fixtures and fittings

- 10% on cost

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Turnover

Rents receivable on freehold investment properties are included on an accruals basis.

Income from the sale of properties previously purchased and developed is taken at the point of completion.

Basic financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instrument are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

92,937

DEPRECIATION

At 1 September 2024

92,823

Charge for year

76

At 31 August 2025

92,899

NET BOOK VALUE

At 31 August 2025

38

At 31 August 2024

114

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

664,757

Revaluations

80,000

At 31 August 2025

744,757

NET BOOK VALUE

At 31 August 2025

744,757

At 31 August 2024

664,757

Fair value at 31 August 2025 is represented by:

£

Valuation in 2024

664,757

Valuation in 2025

80,000

744,757

The freehold and long leasehold land and buildings portfolio were valued at £744,757 on an open market basis in August 2025. All properties were valued by a director and a Chartered Surveyor and the directors considered that this valuation would have been the market value of the property portfolio at 31 August 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

157,057

12,582

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

18,533

7,343

Other creditors

18,507

21,660

37,040

29,003

8.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

(50,000

)