Company No: 15780918 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.11.2025
		£
Fixed assets
Investment property	3	659,484
		659,484
Current assets
Debtors	4	80,602
Cash at bank and in hand		9,943
		90,545
Creditors: amounts falling due within one year	5	( 64,273)
Net current assets		26,272
Total assets less current liabilities		685,756
Net assets		685,756
Capital and reserves
Called-up share capital	6	100
Profit and loss account		685,656
Total shareholders' funds		685,756

For the financial period 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 period 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 Edlesborough Investments Limited (registered number: 15780918) were approved and authorised for issue by the Board of Directors on 12 June 2026. They were signed on its behalf by:

M S Ghuman Director

1. Accounting policies

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

General information and basis of accounting

Edlesborough Investments Limited (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 55 Badgers Gate, Dunstable, LU6 2BF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and 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 £.

Reporting period length

The reporting period has been extended to cover the period from 15 June 2024 to 30 November 2025.

The directors made the decision to change the accounting period for commercial reasons.

Turnover

Turnover comprises the fair value of the consideration received or receivable for property rental income in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Rental income received in advance of the period to which it relates is included as deferred income within other creditors on the balance sheet.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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 creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

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. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 15.06.2024 to 30.11.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Investment property

	Investment property
	£
Valuation
As at 15 June 2024	0
Additions	659,484
As at 30 November 2025	659,484

The directors consider the valuation of the investment property purchased during the period to remain materially correct at the balance sheet date.

There has been no valuation of investment property by an independent valuer.

4. Debtors

	30.11.2025
	£
Amounts owed by connected companies	79,658
Prepayments	944
	80,602

Amounts owed by connected companies are repayable on demand and do not bear interest.

5. Creditors: amounts falling due within one year

	30.11.2025
	£
Trade creditors	168
Amounts owed to connected companies	18,138
Amounts owed to directors	24,974
Accruals and deferred income	10,993
Other creditors	10,000
	64,273

There are no amounts included above in respect of which any security has been given by the small entity.

Amounts owed to connected companies and directors are repayable on demand and do not bear interest.

6. Called-up share capital

	30.11.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100

During the period, 100 ordinary shares were issued upon incorporation at par.

7. Related party transactions

Transactions with owners holding a participating interest in the entity

The company has taken advantage of the exemptions provided from disclosing transactions with its parent on the grounds that it is a wholly owned subsidiary.

8. Ultimate controlling party

The company's immediate parent is Edlesborough Holdings Limited, incorporated in England and Wales. It's registered office address is 55 Badgers Gate, Dunstable, Bedfordshire, United Kingdom, LU6 2BF. Edlesborough Holdings Limited purchased the company's entire share capital from Edlesborough Stores Limited during the financial period.

These financial statements are available upon request from Companies House, Cardiff.