Company registration number 01091628 (England and Wales)
HOME COUNTIES INVESTMENTS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
HOME COUNTIES INVESTMENTS LIMITED
COMPANY INFORMATION
Directors
J M Chamberlain
V Chambury
C Bugden
O E Flack
Secretary
C Bugden
Company number
01091628
Registered office
Houghton Hall
The Green
Houghton Regis
Dunstable
Beds
LU5 5DY
Auditor
Mercer & Hole LLP
72 London Road
St Albans
Hertfordshire
AL1 1NS
HOME COUNTIES INVESTMENTS LIMITED
CONTENTS
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 5
Statement of comprehensive income
6
Balance sheet
7
Statement of changes in equity
8
Notes to the financial statements
9 - 15
HOME COUNTIES INVESTMENTS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The Directors present their Annual Report and financial statements for the year ended 31 December 2025.

Principal activities

The Company did not trade in the year. It is the intention of the Directors that the Company should remain dormant for the foreseeable future.

Results and dividends

The results for the year are set out on page 6.

Ordinary dividends were paid amounting to £1,000,000.

Directors

The Directors who held office during the year and up to the date of signature of the financial statements were as follows:

J M Chamberlain
V Chambury
C Bugden
S Charlton
(Resigned 25 March 2025)
O E Flack
Qualifying third party indemnity provisions

The Company has made qualifying third party indemnity provisions for the benefit of its Directors during the year. These provisions remain in force at the reporting date. A Directors and Officers insurance policy is maintained by the Company's parent company on behalf of the Group's Directors to cover this indemnity.

Post reporting date events

There have been no significant events affecting the Company since the year end.

Auditor

Mercer & Hole LLP were appointed as Auditor to the Company and in accordance with Section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Statement of disclosure to auditor

So far as each person who was a D irector at the date of approving this report is aware, there is no relevant audit information of which the C ompany’s Auditor is unaware. Additionally, the D irectors individually have taken all the necessary steps that they ought to have taken as D irectors in order to make themselves aware of all relevant audit information and to establish that the C ompany’s Auditor is aware of that information.

Small companies note

In preparing this report, the Directors have taken advantage of the small companies exemptions provided by Section 415A of the Companies Act 2006.

On behalf of the Board
C Bugden
Director
28 May 2026
HOME COUNTIES INVESTMENTS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the C ompany and of the profit or loss of the company for that period.

In preparing these financial statements, the Directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company’s transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and, hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities.

HOME COUNTIES INVESTMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF HOME COUNTIES INVESTMENTS LIMITED
- 3 -
Opinion

We have audited the financial statements of Home Counties Investments Limited (the 'company') for the year ended 31 December 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Emphasis of matter - financial statements prepared on a basis other than going concern

In forming our opinion on the financial statements, which is not modified, we have considered the adequacy of the disclosures made in note 1 to the financial statements. In their assessment of going concern, the Directors do not anticipate making further property investments in the foreseeable future. As a result, the Directors have assessed that the Company no longer carries on a continuing trade. Consequently, these financial statements have been prepared on a basis other than that of a going concern. Our opinion is not modified in respect of this matter

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

HOME COUNTIES INVESTMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF HOME COUNTIES INVESTMENTS LIMITED (CONTINUED)
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the directors' r eport. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit; or

- the directors were not entitled to take advantage of the small companies exemption from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Based on our understanding of the company and the industry, we identified that there were no specific laws or regulations that were critical to the operation of the business. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006.

We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements and the financial report (including the risk of override of controls), and determined that the principle risks were related to posting inappropriate entries including journals to understate revenue or overstate expenditure, and management bias in accounting estimates.

Audit procedures performed by the engagement team included:

- discussions with management, including considerations of known or suspected instances of non-compliance with laws and regulations and fraud;

- evaluation of the operating effectiveness of management's controls designed to prevent and detect irregularities;

- challenging assumptions and judgements made by management in its significant accounting estimates;

- identifying and testing journal entries.

HOME COUNTIES INVESTMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF HOME COUNTIES INVESTMENTS LIMITED (CONTINUED)
- 5 -

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's member in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to the member in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member, for our audit work, for this report, or for the opinions we have formed.

Ross Lane (Senior Statutory Auditor)
For and on behalf of Mercer & Hole LLP, Statutory Auditor
Chartered Accountants
72 London Road
St Albans
Hertfordshire
AL1 1NS
28 May 2026
HOME COUNTIES INVESTMENTS LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2025
2024
Notes
£
£
Turnover
3
-
31,181
Property management expenses
-
0
(161)
Administrative expenses
(149)
(16,973)
Operating (loss)/profit
(149)
14,047
Profits on disposals of investment properties
-
15,481
(Loss)/profit before taxation
(149)
29,528
Tax on (loss)/profit
6
-
0
(7,360)
(Loss)/profit for the financial year
(149)
22,168

The Statement of Comprehensive Income has been prepared on the basis that all operations have now discontinued.

The notes on pages 9 to 15 form part of these financial statements.

HOME COUNTIES INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 7 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
8
760,962
1,774,717
Cash at bank and in hand
3,079
17,548
764,041
1,792,265
Creditors: amounts falling due within one year
9
(65,378)
(93,453)
Net current assets
698,663
1,698,812
Capital and reserves
Called up share capital
10
323
323
Profit and loss reserves
11
698,340
1,698,489
Total equity
698,663
1,698,812

The notes on pages 9 to 15 form part of these financial statements.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and are signed on its behalf by:
J M Chamberlain
C Bugden
Director
Director
Company registration number 01091628 (England and Wales)
HOME COUNTIES INVESTMENTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
323
1,676,321
1,676,644
Year ended 31 December 2024:
Profit and total comprehensive income
-
22,168
22,168
Balance at 31 December 2024
323
1,698,489
1,698,812
Year ended 31 December 2025:
Loss and total comprehensive income
-
(149)
(149)
Dividends
7
-
(1,000,000)
(1,000,000)
Balance at 31 December 2025
323
698,340
698,663

The notes on pages 9 to 15 form part of these financial statements.

HOME COUNTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
1
Accounting policies
Company information

Home Counties Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Houghton Hall, The Green, Houghton Regis, Dunstable, Beds, LU5 5DY.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the C ompany. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, as modified to include the revaluation of investment properties. The principal accounting policies adopted are set out below.

This C ompany is a qualifying entity for the purposes of FRS 102, being a member of a g roup where the parent of that g roup prepares publicly available consolidated financial statements, including this Company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the Group. T he C ompany has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a S tatement of C ash F low s and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the C ompany are consolidated in the financial statements of Chamberlain Holdings Plc. These consolidated financial statements are available from Companies House.

1.2
Going concern

Following the sale of the Company's last investment property in the year, there are no plans for the Company to re-invest in property in the foreseeable future. The Directors have therefore concluded that the Company no longer has a continuing trade and accordingly, these financial statements have been prepared on a basis other than the going concern basis. No adjustments have been required as a result of that conclusion.true

1.3
Revenue

Turnover comprises rental income from investment properties. It is recognised on a straight line basis over the lease term, and to the extent that it can be reliably measured and it is probable the economic benefit will flow to the Company.

Lease incentives are recognised as a reduction to rental income over the lease term on a straight line basis.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

HOME COUNTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 10 -
1.5
Financial instruments

The C ompany has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the C ompany's Balance Sheet when the C ompany becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Comprehensive Income.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in the Statement of Comprehensive Income.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the Company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

HOME COUNTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 11 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the C ompany’s contractual obligations expire or are discharged or cancelled.

1.6
Equity instruments

Equity instruments issued by the Company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the Statement of Comprehensive Income because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the Statement of Comprehensive Income, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the Company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

HOME COUNTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
2
Judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the Directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Investment property valuations

The 2025 valuations were agreed by the Board being informed by a qualified valuer, who is a Director of the Company, acting as an internal expert, on the basis of fair value and through income and market approaches (comparative and investment methods), by capitalising present and future rental income streams, adopting rents, yields and capital values and comparing the properties with similar assets for which rental and sale information is available.

On occasion, external valuations are obtained from an independent external valuer, who holds a professional qualification with the Royal Institution of Chartered Surveyors, and these are considered as part of the valuation process.

3
Turnover
2025
2024
£
£
Turnover analysed by class of business
Rent receivable
-
31,181

All turnover arose within the United Kingdom.

4
Auditor's remuneration
2025
2024
Fees payable to the Company's Auditor and associates:
£
£
For audit services
Audit of the financial statements of the Company
-
0
2,500

The Company has taken advantage of the exemption available not to disclose amounts paid for non-audit services as these are disclosed in the consolidated financial statements of the parent company.

5
Directors' remuneration

The Company has no employees. Directors are remunerated by the parent company and a proportion recharged to the Company for services in the period.

HOME COUNTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
6
Taxation
2025
2024
£
£
Current tax
UK Corporation Tax on profits for the current period
-
0
45,290
Deferred tax
Origination and reversal of timing differences
-
0
(37,930)
Total tax charge
-
0
7,360

From 1 April 2023, the rate of Corporation Tax in the United Kingdom increased from 19% to 25%. Companies with profits of £50,000 or less will continue to be taxed at 19%, which is a new small profit rate. Where taxable profits are between £50,000 and £250,000, the higher 25% rate will apply but with a marginal relief applied as profits increase. Deferred tax is provided for at 25% as that is the rate temporary timing differences are expected to unwind.

The actual charge for the year can be reconciled to the expected (credit)/charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
(Loss)/profit before taxation
(149)
29,528
Expected tax (credit)/charge based on the standard rate of Corporation Tax in the UK of 25.00% (2024: 25.00%)
(37)
7,382
Tax effect of expenses that are not deductible in determining taxable profit
37
-
0
Other permanent differences
-
0
(22)
Taxation charge for the year
-
7,360
7
Dividends
2025
2024
£
£
Final paid
1,000,000
-
0
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
760,962
1,774,717

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

HOME COUNTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
9
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
65,378
41,818
Corporation Tax
-
0
45,290
Accruals
-
0
0
6,345
65,378
93,453

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

10
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
323
323
323
323
11
Profit and loss reserves

Profit and loss reserves represents cumulative profits and losses of the Company after the payment of dividends and revaluation surpluses.

12
Financial commitments, guarantees and contingent liabilities

The Company has given an unlimited guarantee for borrowings held by its parent company, Chamberlain Holdings Plc, secured by a floating charge over the Company's assets.

Following the transfer of the Company's remaining property to another group undertaking, the Directors do not consider that any contingent liability arises.

13
Events after the reporting date

There have been no significant events affecting the Company since the year end.

14
Related party transactions

The Company has taken advantage of the exemption available in accordance with Section 33 of FRS 102 not to disclose transactions entered into between two or more members of a group, as the Company is a wholly owned subsidiary undertaking of the Group to which it is party to the transactions.

15
Ultimate controlling party

The immediate and ultimate holding company is Chamberlain Holdings Plc, a company incorporated in England and Wales.

HOME COUNTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
15
Ultimate controlling party
(Continued)
- 15 -

The ultimate controlling party is Mr J M Chamberlain.

The largest and smallest group in which the results of the Company are consolidated is that headed by Chamberlain Holdings Plc. The consolidated group financial statements of Chamberlain Holdings Plc are available to the public and may be obtained from Companies House.

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