REGISTERED NUMBER: 15968915 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

20 SEPTEMBER 2024 TO 31 OCTOBER 2025

FOR

XANIT HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Marsh MRICS

SECRETARY:

P J Marsh MRICS

REGISTERED OFFICE:

39 Windsor End

Beaconsfield

United Kingdom

Buckinghamshire

HP9 2JN

REGISTERED NUMBER:

15968915 (England and Wales)

ACCOUNTANTS:

N S Lucas & Co

The Courtyard

80 High Street

Amersham

Buckinghamshire

HP7 0DS

FIXED ASSETS

Investments

4

12,435,668

CURRENT ASSETS

Debtors

5

9,021,921

Cash at bank

4,496

9,026,417

CREDITORS

Amounts falling due within one year

6

6,595

NET CURRENT ASSETS

9,019,822

TOTAL ASSETS LESS CURRENT LIABILITIES

21,455,490

CREDITORS

Amounts falling due after more than one year

7

7,424,175

NET ASSETS

14,031,315

CAPITAL AND RESERVES

Called up share capital

100

Share premium

9

2,611,390

Retained earnings

9

11,419,825

14,031,315

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 June 2026 and were signed by:

P J Marsh MRICS - Director

1.	STATUTORY INFORMATION

Xanit Holdings 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 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 period 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 period was 1 .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

12,435,668

At 31 October 2025

12,435,668

NET BOOK VALUE

At 31 October 2025

12,435,668

Following a group reconstruction in October 2024, the Director considers this company to be the ultimate controlling entity for Property & Investment Management Limited group. Property & Investment Management Limited is a company incorporated in the UK, company no. 02890214.

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Represents amounts due from subsidiary.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

6,595

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

7,424,175

8.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due between two and five years:

Other loans - 2-5 years

7,424,175

Represents unsecured loans.

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

Profit for the period

11,419,825

11,419,825

Cash share issue

-

2,611,390

2,611,390

At 31 October 2025

11,419,825

2,611,390

14,031,215

10.	SUBSIDIARY

Xanit Holdings Ltd has taken advantage of the exemption to prepare group accounts under S.398 of the Companies Act 2006, on the grounds that the Group constitutes a small group.