Professional Investors Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11523542

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		829,381		1,181,114
Investments	5		462,556		-

			1,291,937		1,181,114
CURRENT ASSETS
Debtors	6	7,324		1,806
Cash at bank and in hand		33,688		14,341

		41,012		16,147
Creditors: Amounts Falling Due Within One Year	7	(6,505 )		(13,874 )

NET CURRENT ASSETS (LIABILITIES)			34,507		2,273

TOTAL ASSETS LESS CURRENT LIABILITIES			1,326,444		1,183,387

Creditors: Amounts Falling Due After More Than One Year	8		(1,789,772 )		(1,278,319 )

NET LIABILITIES			(463,328 )		(94,932 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(463,329 )		(94,933 )

SHAREHOLDERS' FUNDS			(463,328)		(94,932)

Page 1

Page 2

Professional Investors Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Rouse

Director

19th June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Professional Investors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11523542 . The registered office is Grangefield House, Copyholt Lane, Banks Green, Redditch, B97 5SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Over 50 Years
Plant & Machinery	Over 4 Years

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 September 2024	1,245,683	3,759	1,249,442
Disposals	(348,050 )	-	(348,050 )

As at 31 August 2025	897,633	3,759	901,392

Depreciation
As at 1 September 2024	66,742	1,586	68,328
Provided during the period	17,953	543	18,496
Disposals	(14,813 )	-	(14,813 )

As at 31 August 2025	69,882	2,129	72,011

Net Book Value
As at 31 August 2025	827,751	1,630	829,381

As at 1 September 2024	1,178,941	2,173	1,181,114

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Professional Investors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 September 2024	-
Additions	710,053
Revaluations	(247,497 )

As at 31 August 2025	462,556

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	462,556

As at 1 September 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	7,324	1,806

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	2,373
Amounts owed to participating interests	6,505	6,475
Other creditors	-	5,026

	6,505	13,874

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	461,538	461,538
Amounts owed to participating interests	995,434	411,559
Other creditors	332,800	405,222

	1,789,772	1,278,319

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Professional Investors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1