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Company No: 09857937 (England and Wales)

# LEWIS-ONE PROPERTY INVESTMENTS LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

LEWIS-ONE PROPERTY INVESTMENTS LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

Contents

LEWIS-ONE PROPERTY INVESTMENTS LTD

## BALANCE SHEET

AS AT 30 NOVEMBER 2025
LEWIS-ONE PROPERTY INVESTMENTS LTD

## BALANCE SHEET (continued)

AS AT 30 NOVEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 2,732,980 |  | 2,153,792
|  | 2,732,980 |  | 2,153,792
Current assets |  |  |  |
Debtors | 4 | 90,150 |  | 22,312
Cash at bank and in hand |  | 8,853 |  | 20,554
|  | 99,003 |  | 42,866
Creditors: amounts falling due within one year | 5 | ( 1,992,225) |  | ( 1,438,589)
Net current liabilities |  | (1,893,222) |  | (1,395,723)
Total assets less current liabilities |  | 839,758 |  | 758,069
Creditors: amounts falling due after more than one year | 6 | ( 914,703) |  | ( 711,221)
Net (liabilities)/assets |  | ( 74,945) |  | 46,848
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Fair value reserve |  | ( 72,582 ) |  | 65,604
Profit and loss account |  | ( 2,463 ) |  | ( 18,856 )
Total shareholders' (deficit)/funds |  | ( 74,945) |  | 46,848

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Lewis-One Property Investments Ltd (registered number: 09857937) were approved and authorised for issue by the Board of Directors on 31 May 2026. They were signed on its behalf by:

Elliot Lewis Director |

LEWIS-ONE PROPERTY INVESTMENTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
LEWIS-ONE PROPERTY INVESTMENTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Lewis-One Property Investments Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Johnston Carmichael Birchin Court, 20 Birchin Lane, London, EC3V 9DU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net current liabilities of £1,893,222. The Company is supported through loans from the directors as detailed in the related party transaction note in these financial statements. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover relates to rental income receivable and is recognised by reference to the periods covered by each receipt, on an accruals basis. Rental income received in advance of the period covered is credited to deferred income.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans and loans from related parties, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 December 2024 | 2,153,792
Additions | 749,188
Fair value movement | (170,000)
As at 30 November 2025 | 2,732,980

Valuation

The fair value of the investment properties have been arrived at on the basis of valuations carried out at 30 November 2025 by the directors. The valuations were made on an open market value basis by reference to market evidence of transaction prices for similar properties.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 4,300 |  | 2,100
Deferred tax asset | 60,307 |  | 15,270
Other debtors | 25,543 |  | 4,942
| 90,150 |  | 22,312

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 9,076 |  | 11,990
Trade creditors | 0 |  | 900
Taxation and social security | 10,967 |  | 5,934
Other creditors | 1,972,182 |  | 1,419,765
| 1,992,225 |  | 1,438,589

Bank loans are secured by way of fixed and floating charges held over the properties and undertakings of the company.

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 186,404 |  | 102,922
Other creditors | 728,299 |  | 608,299
| 914,703 |  | 711,221

Bank loans are secured by way of fixed and floating charges held over the properties and undertakings of the company.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 2025 |  | 2024
| £ |  | £
Bank loans (secured / repayable by instalments) | 144,078 |  | 51,564

Bank loans are secured by way of fixed and floating charges held over the properties and undertakings of the company.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts due to directors | 1,940,018 |  | 1,939,909

The above balance includes amounts of £518,299 which are due for repayment on 2 September 2027. This loan is subject to a 5.5% interest, payable annually on 3 September.
The above balance includes amounts of £120,000 which are due for repayment on 31 May 2028. This loan is subject to 5.5% interest, payable annually on 1 June.
The above balance includes amounts of £90,000 which are due for repayment on 22 May 2029. This loan is subject to 5.5% interest, payable annually on 23 May.
The remaining balances are interest free and repayable on demand.

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amounts due to related parties | 640,000 |  | 0

The amounts due to related parties include a £625,000 loan repayable on demand. The loan is subject to 5.5% interest annually, payable monthly.
The remaining balances are interest free and repayable on demand.