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SOBHANI INVESTMENT LIMITED

Registered Number
11522760
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

SOBHANI INVESTMENT LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | Dr Omid Sobhani Ezabadi
| Dr Maria Lessani

Registered Address | 116 Loudoun Road
| St John's Wood
| London
| NW8 0ND

Registered Number | 11522760 (England and Wales)

SOBHANI INVESTMENT LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 472 |  |  |  | 629
Investment property | 4 |  |  | 1,158,229 |  |  |  | 1,158,229
|  |  |  | 1,158,701 |  |  |  | 1,158,858
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 7,516 |  |  |  | 391 |  |
|  | 7,516 |  |  |  | 391 |  |
Creditors amounts falling due within one year | 5 | (586,279) |  |  |  | (573,454) |  |
Net current assets (liabilities) |  |  |  | (578,763) |  |  |  | (573,063)
Total assets less current liabilities |  |  |  | 579,938 |  |  |  | 585,795
Creditors amounts falling due after one year | 6 |  |  | (588,000) |  |  |  | (588,000)
Net assets |  |  |  | (8,062) |  |  |  | (2,205)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (8,162) |  |  |  | (2,305)
Shareholders' funds |  |  |  | (8,062) |  |  |  | (2,205)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 June 2026, and are signed on its behalf by:
Dr Omid Sobhani Ezabadi Director Registered Company No. 11522760

SOBHANI INVESTMENT LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the rental income received or receivable, net of discounts and value added taxes.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current 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 Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 25

| Investment property
--- | ---
| Investment property which is property held to earn rentals and/or for capital appreciation is recognised at cost, which includes the purchase cost and any directly attributable expenditure.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 1,704 |  | 1,704
| At 30 September 25 | 1,704 |  | 1,704
| Depreciation and impairment
| At 01 October 24 | 1,075 |  | 1,075
| Charge for year | 157 |  | 157
| At 30 September 25 | 1,232 |  | 1,232
| Net book value
| At 30 September 25 | 472 |  | 472
| At 30 September 24 | 629 |  | 629

4. | Investment property
--- | ---

|  | £
| Fair value at 01 October 24 | 1,158,229
| At 30 September 25 | 1,158,229

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 585,079 |  | 571,054
| Accrued liabilities and deferred income | 1,200 |  | 2,400
| Total | 586,279 |  | 573,454

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 588,000 |  | 588,000
| Total | 588,000 |  | 588,000

7. | Directors advances, credits and guarantees
--- | ---
| At the balance sheet date, the Director's loan account had a credit balance of 2025: £305,502 (2024 : £ 291,478 )