REGISTERED NUMBER: 14046294 (England and Wales)

EFL Properties Limited

Unaudited Financial Statements

For The Year Ended

30th April 2026

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

3

FIXED ASSETS

Investment property

4

357,465

357,465

CURRENT ASSETS

Debtors

5

1,260

2,018

Cash at bank

44,912

1,994

46,172

4,012

CREDITORS

Amounts falling due within one year

6

182,313

139,983

NET CURRENT LIABILITIES

(136,141

)

(135,971

)

TOTAL ASSETS LESS CURRENT LIABILITIES

221,324

221,494

CREDITORS

Amounts falling due after more than one year

7

(157,051

)

(156,651

)

PROVISIONS FOR LIABILITIES

(12,350

)

(12,350

)

NET ASSETS

51,923

52,493

CAPITAL AND RESERVES

Called up share capital

8

100

100

Other reserves

65,000

65,000

Retained earnings

(13,177

)

(12,607

)

SHAREHOLDERS' FUNDS

51,923

52,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 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 12th June 2026 and were signed on its behalf by:

B L Perkins - Director

1.	STATUTORY INFORMATION

EFL Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14046294

Registered office:

29 Dorchester Road

Ipswich

United Kingdom

Suffolk

IP3 8RQ

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.

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 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 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 NIL (2025 - 2 ).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2025

and 30th April 2026

357,465

NET BOOK VALUE

At 30th April 2026

357,465

At 30th April 2025

357,465

Fair value at 30th April 2026 is represented by:

£

Valuation in 2023

25,000

Valuation in 2025

40,000

Cost

292,465

357,465

If the property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

292,465

292,465

Investment property was valued on an open market basis on 30th April 2025 by its directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,260

2,018

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

2,400

Taxation and social security

306

-

Other creditors

182,007

137,583

182,313

139,983

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

157,051

156,651

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

157,051

147,051

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is an amount of £179,847 (2025 - £135,326) owed to the directors, this is an interest free loan repayable on demand.