REGISTERED NUMBER: 04751994 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

GROUP 7 PROPERTIES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Balbinder Sohal

SECRETARY:

Balbinder Singh Sohal

REGISTERED OFFICE:

97 Park Lane

Mayfair

London

W1K 7TG

REGISTERED NUMBER:

04751994 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Tangible assets

4

118

157

Investments

5

1,125,018

1,125,058

Investment property

6

1,944,139

409,120

3,069,275

1,534,335

CURRENT ASSETS

Debtors

7

1,033,861

2,449,117

Cash at bank

11,922

6,912

1,045,783

2,456,029

CREDITORS

Amounts falling due within one year

8

1,071,128

2,303,468

NET CURRENT (LIABILITIES)/ASSETS

(25,345

)

152,561

TOTAL ASSETS LESS CURRENT LIABILITIES

3,043,930

1,686,896

CREDITORS

Amounts falling due after more than one year

9

1,191,317

200,000

NET ASSETS

1,852,613

1,486,896

CAPITAL AND RESERVES

Called up share capital

12

1,000

1,000

Retained earnings

13

1,851,613

1,485,896

SHAREHOLDERS' FUNDS

1,852,613

1,486,896

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

Balbinder Singh Sohal - Director

1.	STATUTORY INFORMATION

Group 7 Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 March 2025

and 28 February 2026

5,922

DEPRECIATION

At 1 March 2025

5,765

Charge for year

39

At 28 February 2026

5,804

NET BOOK VALUE

At 28 February 2026

118

At 28 February 2025

157

5.	FIXED ASSET INVESTMENTS

Shares in

group

Unlisted

undertakings

investments

Totals

£

£

£

COST

At 1 March 2025

960,753

164,305

1,125,058

Impairments

-

(40

)

(40

)

At 28 February 2026

960,753

164,265

1,125,018

NET BOOK VALUE

At 28 February 2026

960,753

164,265

1,125,018

At 28 February 2025

960,753

164,305

1,125,058

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Huntcourt Limited

Registered office: United Kingdom

Nature of business: Hotel

%

Class of shares:

holding

Ordinary

100.00

Seven Capital (Pineham) Ltd

Nature of Business: Property Development

In the YE 28.02.2017, the company purchased 14 Ordinary B shares of Seven Capital (Pineham) Ltd, a company incorporated in England and Wales, company number 09795008.

Seven Capital (Ridley) Ltd

Nature of Business: Property Development

In the YE 28.02.2017, the company purchased 15 Ordinary B shares of Seven Capital (Ridley) Ltd, a company incorporated in England and Wales, company number 09304816.

Seven Capital (Granville) Ltd

Nature of Business: Property Development

In the YE 28.02.2017, the company purchased 15 Ordinary B shares of Seven Capital (Granville) Ltd, a company incorporated in England and Wales, company number 09304824.

Seven Capital (Regency Place) Ltd

Nature of Business: Property Development

In the YE 28.02.2017, the company purchased 14 Ordinary B shares of Seven Capital (Regency Place) Ltd, a company incorporated in England and Wales, company number 09795031.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

409,120

Additions

1,535,019

At 28 February 2026

1,944,139

NET BOOK VALUE

At 28 February 2026

1,944,139

At 28 February 2025

409,120

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

424

-

Other debtors

1,005,306

2,433,674

Deferred tax asset

27,887

14,636

Prepayments

244

807

1,033,861

2,449,117

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 10)

9,469

13,321

Trade creditors

-

211

Amounts owed to group undertakings

48,354

48,354

Other creditors

967,777

2,207,203

Directors' current accounts

32,939

32,939

Accrued expenses

12,589

1,440

1,071,128

2,303,468

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 10)

991,317

-

Other loans (see note 10)

200,000

200,000

1,191,317

200,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

966,722

-

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

9,469

13,321

Amounts falling due between one and two years:

Bank loans - 1-2 years

6,149

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

18,446

-

Other loans - 2-5 years

200,000

200,000

218,446

200,000

2026

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

966,722

-

11.	DEFERRED TAX

£

Balance at 1 March 2025

(14,636

)

Provided during year

(13,251

)

Balance at 28 February 2026

(27,887

)

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

13.

RESERVES

Retained

earnings

£

At 1 March 2025

1,485,896

Profit for the year

365,717

At 28 February 2026

1,851,613

14.	RELATED PARTY DISCLOSURES

At the period end, the company owed £48,354 (2025: £48,354) to its subsidiary company, Huntcourt Ltd which is registered in England and Wales under company number 02874551.

15.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Balbinder Sohal.