Company Registration No. 11408716 (England and Wales)
LIVERPOOL DAYS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia (Colchester)
The Octagon
Suite E2, 2nd Floor
Middleborough
Colchester
CO1 1TG
LIVERPOOL DAYS LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 9
LIVERPOOL DAYS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,118
4,028
Investment property
5
15,500,000
18,800,000
Investments
6
1
1
15,501,119
18,804,029
Current assets
Debtors
7
76,704
17,346
Cash at bank and in hand
762
1,380
77,466
18,726
Creditors: amounts falling due within one year
8
(8,684,211)
(16,055,149)
Net current liabilities
(8,606,745)
(16,036,423)
Total assets less current liabilities
6,894,374
2,767,606
Creditors: amounts falling due after more than one year
9
(7,453,000)
-
0
Provisions for liabilities
10
(90,801)
(916,529)
Net (liabilities)/assets
(649,427)
1,851,077
Capital and reserves
Called up share capital
11
1
1
Other reserves
271,564
2,746,564
Profit and loss reserves
(920,992)
(895,488)
Total equity
(649,427)
1,851,077

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 26 June 2026 and are signed on its behalf by:
Hoh Chin Yiep
Director
Company Registration No. 11408716
LIVERPOOL DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Liverpool Days Limited is a private company limited by shares incorporated in England and Wales. The registered office is Adam House, 7-10 Adam Street, The Strand, London, WC2N 6AA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 4 ‘Statement of Financial Position’: Reconciliation of the opening and closing number of shares;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel and transactions between two or more members of a group.

The financial statements of the company are consolidated in the financial statements of Heeton Holdings Limited. These consolidated financial statements are available from its registered office, 60 Paya Lebar Road, #08-36 Paya Lebar Square, Singapore 409051.

1.2
Going concern

The company is in a net current liability position of £8,606,745 at the balance sheet date, true the main creditor being £8,436,417 due to connected companies which the ultimate shareholders have confirmed in writing to the directors of parent company Prospere Glow Pte. Ltd they will not recall until the company is in a position to repay this and for at least 12 months from the date these financial statements are signed.

The directors have considered the forecasted future operations of the company and that the ultimate shareholders have confirmed to provide continuing financial support to the company, and have concluded that the company will have adequate resources to continue in business for the foreseeable future, being at least 12 months from the date of approval of these financial statements.

1.3
Turnover

Turnover is the total income receivable net of VAT from the rental activities of the property. Rental income is recognised on a straight line basis over the lease term.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

LIVERPOOL DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office Equipment
5 Years Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
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 current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

LIVERPOOL DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.12
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Going concern

The directors are satisfied that the company is operating as a going concern and will continue to do so for the foreseeable future.

In making their judgement, the directors have prepared a detailed business plan and rolling cash flow forecast, and in conjunction with the company's resources and obligations, have concluded that the company will be able to meet its liabilities as they fall due for the foreseeable future.

LIVERPOOL DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Judgements and key sources of estimation uncertainty
(Continued)
- 5 -
Property valuation

Investment properties are valued annually by the directors using a price-per-room methodology and input from third party valuation specialists. This uses market values of similar properties in the area of size and value but there is an inevitable degree of judgement involved in that each property is unique and value can ultimately be reliably tested in the market itself.

Key inputs to the valuations were:

- Price-per-room analysis based on an average of £101,000 per room.

- The property has 15 4 rooms.

- A leasehold agreement is in place which has monthly rentals of £75,000.

3
Employees

The average monthly number of persons employed by the company during the year was:

2025
2024
Number
Number
Total
0
0

The Company has no employees and the Company's directors are not remunerated for the work performed for the entity.

4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
14,573
Depreciation
At 1 January 2025
10,545
Depreciation charged in the year
2,910
At 31 December 2025
13,455
Carrying amount
At 31 December 2025
1,118
At 31 December 2024
4,028
LIVERPOOL DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Investment property
2025
£
Fair value
At 1 January 2025
18,800,000
Revaluations
(3,300,000)
At 31 December 2025
15,500,000

Investment property comprises of land and buildings. The fair value of the investment property has been arrived at on the basis of a valuation carried out in December 2025. The directors have used this valuation along with reference to market evidence of transaction prices for similar properties to determine an open market value basis at 31 December 20 2 5.

Valuations have been carried out by professionally qualified valuer, Knight Frank, in accordance with the Royal Institute of Chartered Surveyors (RICS) appraisal and valuation manual.

6
Investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
76,704
17,346
LIVERPOOL DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
200,000
7,853,000
Corporation tax
665
5,267
Other taxation and social security
41,667
-
0
Other creditors
8,441,879
8,196,882
8,684,211
16,055,149

The ultimate shareholders, being Heeton Holdings Limited, Lian Beng Group Pte. Ltd and KSH Holdings Limited have agreed to provide continuing financial support to the company in proportion to their respective shareholdings and guarantee those inter-company balances due from the company to other group companies. This was confirmed via written support to the Directors of parent company Prospere Glow Pte. Ltd and covers a period of at least 12 months from the date these financial statements are signed. These balances are included in other creditors and amount to £8,436,417 at year end (20 24: £8,000,716).

Two fixed and floating charges dated 7th July 2020 and 7th July 2025 exist over the land and buildings of the company in favour of United Overseas Bank Limited.

9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
7,453,000
-
0

Within bank loans is a third party loan that was due for repayment in July 2025, and was hence classified as a current liabillity in the previous year. Management negotiated for refinancing, and had successfully re-negotiated this loan with a minimum commitment of £7.85m from July 2025 for a period of three years from the effective date.

Two fixed and floating charges dated 7th July 2020 and 7th July 2025 exist over the land and buildings of the company in favour of United Overseas Bank Limited.

LIVERPOOL DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
280
1,008
Revaluations
915,521
915,521
Investment property
(825,000)
-
90,801
916,529
2025
Movements in the year:
£
Liability at 1 January 2025
916,529
Credit to profit or loss
(825,728)
Liability at 31 December 2025
90,801
11
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
12
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified.

Senior Statutory Auditor:
Shaun Roberts
Statutory Auditor:
Affinia (Colchester)
Date of audit report:
26 June 2026
13
Operating lease commitments
Lessor
At the reporting end date the company had contracted with tenants for the following minimum lease payments
LIVERPOOL DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
13
Operating lease commitments
(Continued)
- 9 -
2025
2024
£
£
2,475,000
3,375,000
14
Directors' transactions

No guarantees have been given or received during the period.

15
Parent company

The immediate parent of the company is Prospere Glow Pte. Ltd, a company incorporated in Singapore.

The ultimate holding company of the company is Heeton Holdings Limited, a company incorporate d in Singapore.

The smallest group into which Liverpool Days Limited is consolidated is Heeton Holdings Limited.

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