REGISTERED NUMBER: 01169466 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

POSSUM INVESTMENTS LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

458

915

Investment property

6

10,006,931

8,694,500

10,007,389

8,695,415

CURRENT ASSETS

Debtors

7

43,278

40,640

Prepayments and accrued income

8,753

8,013

Cash at bank

443,066

589,349

495,097

638,002

CREDITORS

Amounts falling due within one year

8

311,757

346,410

NET CURRENT ASSETS

183,340

291,592

TOTAL ASSETS LESS CURRENT LIABILITIES

10,190,729

8,987,007

CREDITORS

Amounts falling due after more than one year

9

(401,800

)

-

PROVISIONS FOR LIABILITIES

(726,718

)

(590,343

)

ACCRUALS AND DEFERRED INCOME

(267,309

)

(231,965

)

NET ASSETS

8,794,902

8,164,699

CAPITAL AND RESERVES

Called up share capital

12,000

12,000

Share premium

96,000

96,000

Fair value reserve

4,037,435

3,628,310

Retained earnings

4,649,467

4,428,389

8,794,902

8,164,699

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 25 June 2026 and were signed on its behalf by:

Mrs V Evans - Director

1.	STATUTORY INFORMATION

Possum Investments Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 01169466 and the registered office address is Possum Hollow, Little Aston Park Road, Little Aston, Sutton Coldfield, B74 3BZ.

The principal activity during the year was property development and investment.

The presentation of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results in the future could differ from those estimates. Management considers that certain accounting assumptions relating to revenue, taxation and provisions are its critical accounting policies.

Turnover

Turnover represents the value of rents received.

Where payments are received in advance of rents due, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost and 10% on cost

Computer equipment

-

33% on cost

Investment property

Investment properties are properties held to earn rentals, capital appreciation or both. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effect on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Any unrealised profits or losses are subsequently transferred to the fair value reserve.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

24,384

8,123

32,507

DEPRECIATION

At 1 October 2024

24,384

7,208

31,592

Charge for year

-

457

457

At 30 September 2025

24,384

7,665

32,049

NET BOOK VALUE

At 30 September 2025

-

458

458

At 30 September 2024

-

915

915

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

8,694,500

Additions

766,931

Revaluations

545,500

At 30 September 2025

10,006,931

NET BOOK VALUE

At 30 September 2025

10,006,931

At 30 September 2024

8,694,500

Fair value at 30 September 2025 is represented by:

£

Valuation in 2016

1,987,232

Valuation in 2017

67,364

Valuation in 2018

840,209

Valuation in 2019

131,627

Valuation in 2020

(909,911

)

Valuation in 2021

162,976

Valuation in 2022

668,631

Valuation in 2023

326,194

Valuation in 2024

793,162

Valuation in 2025

545,500

Cost

5,393,947

10,006,931

The portfolio of properties held by the company as investment properties have been subject to valuations undertaken by the directors and Barclays Bank Plc.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

41,478

40,640

Other debtors

1,800

-

43,278

40,640

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

156,413

166,984

Tax

111,678

130,150

Social security and other taxes

6,000

5,418

VAT

22,438

27,445

Other creditors

5,809

5,809

Directors' current accounts

9,419

10,604

311,757

346,410

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other loans

401,800

-

The other loans are unsecured and repayable after more than one year.