REGISTERED NUMBER: 12848870 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Eton Property Hub Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R Singh

A Ved

Mrs K Ved

REGISTERED OFFICE:

The Barn

Rear of 3-5 Church Street

Ampthill

Bedfordshire

MK45 2PJ

REGISTERED NUMBER:

12848870 (England and Wales)

ACCOUNTANTS:

Integral Associates Limited

86-90 Paul Street

London

EC2A 4NE

FIXED ASSETS

Investment property

4

4,510,000

4,510,000

CURRENT ASSETS

Debtors

5

255,687

268,895

Cash at bank and in hand

383,950

296,611

639,637

565,506

CREDITORS

Amounts falling due within one year

6

284,026

311,514

NET CURRENT ASSETS

355,611

253,992

TOTAL ASSETS LESS CURRENT LIABILITIES

4,865,611

4,763,992

CREDITORS

Amounts falling due after more than one year

7

3,311,935

3,292,759

NET ASSETS

1,553,676

1,471,233

CAPITAL AND RESERVES

Called up share capital

10

1,430,133

1,430,133

Retained earnings

11

123,543

41,100

SHAREHOLDERS' FUNDS

1,553,676

1,471,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 1 June 2026 and were signed on its behalf by:

Mrs R Singh - Director

1.	STATUTORY INFORMATION

Eton Property Hub 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue recognition

Revenue from residential property is recognised on rent receivable basis to the balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

4,510,000

NET BOOK VALUE

At 30 September 2025

4,510,000

At 30 September 2024

4,510,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2021

(20,000

)

Valuation in 2022

(182,014

)

Cost

4,712,014

4,510,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

9,757

9,048

Other debtors

245,930

259,847

255,687

268,895

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

-

24,075

Taxation and social security

27,330

27,743

Other creditors

256,696

259,696

284,026

311,514

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 8)

3,311,935

3,292,759

30.9.25

30.9.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

3,311,935

3,292,759

8.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

3,311,935

3,292,759

The bank loans are secured by a legal charge over the investment properties and by way of personal guarantees of the directors. The loans are interest only, fully repayable between 19 to 25 years period and the rates of interest charged are between 2.24% and 3.75% above the bank base rate.

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

3,311,935

3,292,759

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1,430,133

Ordinary shares

£1

1,430,133

1,430,133

11.

RESERVES

Retained

earnings

£

At 1 October 2024

41,100

Profit for the year

82,443

At 30 September 2025

123,543

12.	RELATED PARTY DISCLOSURES

At the year end, the company owed £160,767 to Mrs R Singh, £23,312 to Mrs K Ved and £66,767 to Mr A Ved.

13.	ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling party by virtue of their shareholding in the company.