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Registered number: 06897018 EQUITABLE HOUSE LTD. UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
EQUITABLE HOUSE LTD. ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EQUITABLE HOUSE LTD. FOR THE YEAR ENDED 31 OCTOBER 2025 You consider that the Company is exempt from an audit for the year ended 31 October 2025. You have acknowledged, on the Balance Sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the financial statements on pages 9 from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements. Hedley Dunk Limited T/A Xeinadin Trinity House 3 Bullace Lane Dartford Kent DA1 1BB 7 July 2026 Page 1
EQUITABLE HOUSE LTD. REGISTERED NUMBER: 06897018 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,239 |  | 1,147
Investments | 5 |  | 15,880,000 |  | 16,230,000
|  |  | 15,884,239 |  | 16,231,147
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 881,491 |  | 730,636 |
Cash at bank and in hand | 7 | 46,951 |  | 70,933 |
|  | 928,442 |  | 801,569 |
Creditors: amounts falling due within one year | 8 | (397,371) |  | (352,808) |
Net current assets |  |  | 531,071 |  | 448,761
Total assets less current liabilities |  |  | 16,415,310 |  | 16,679,908
Creditors: amounts falling due after more than one year | 9 |  | (9,000,000) |  | (9,000,000)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (1,674,157) |  | (1,758,602) |
|  |  | (1,674,157) |  | (1,758,602)
Net assets |  |  | 5,741,153 |  | 5,921,306
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Revaluation reserve | 12 |  | 442,792 |  | 442,792
Profit and loss account | 12 |  | 5,298,261 |  | 5,478,414
|  |  | 5,741,153 |  | 5,921,306
Page 2
EQUITABLE HOUSE LTD. REGISTERED NUMBER: 06897018 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ R C Clarke
Director
Date: 7 July 2026
The notes on pages 4 to 9 form part of these financial statements. Page 3
EQUITABLE HOUSE LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Equity House Ltd. is a private company limited by shares and is registered and incorporated in England and Wales. The registered office is Trinity House, 3 Bullace Lane, Dartford, Kent DA1 1BB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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.
| 2.2 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
EQUITABLE HOUSE LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% |
|  |  |  | Motor vehicles | - | 50% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
EQUITABLE HOUSE LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.8 | Valuation of investments
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
EQUITABLE HOUSE LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 89,807 | 1,300 | 91,107
| Additions | 5,212 | - | 5,212
| At 31 October 2025 | 95,019 | 1,300 | 96,319
| Depreciation |  |  |
| At 1 November 2024 | 88,660 | 1,300 | 89,960
| Charge for the year on owned assets | 2,120 | - | 2,120
| At 31 October 2025 | 90,780 | 1,300 | 92,080
| Net book value |  |  |
| At 31 October 2025 | 4,239 | - | 4,239
| At 31 October 2024 | 1,147 | - | 1,147
5. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 November 2024 | 16,230,000
| Revaluations | (350,000)
| At 31 October 2025 | 15,880,000
| The valuation of the investment property was carried out in February 2025. In calculating the value of the property, any potential costs of sale have not been included in the valuation.
Page 7
EQUITABLE HOUSE LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 23,154 | 37,945
| Other debtors | 809,952 | 650,868
| Prepayments and accrued income | 48,385 | 41,823
|  | 881,491 | 730,636
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 46,951 | 70,933
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 10,377 | 6,782
| Corporation tax | 39,250 | 38,989
| Other taxation and social security | 1,830 | 266
| Other creditors | 159,736 | 154,691
| Accruals and deferred income | 186,178 | 152,080
|  | 397,371 | 352,808
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,000,000 | 9,000,000
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,000,000 | 9,000,000
| Details of security provided:
The loans are secured by a fixed charge over the investment property. Page 8
EQUITABLE HOUSE LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,758,602)
| Charged to profit or loss | 84,445
| At end of year | (1,674,157)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserve | (1,675,597) | (1,761,097)
| Short term timing differences | 1,440 | 2,495
|  | (1,674,157) | (1,758,602)
11. | Provisions
| At 31 October 2025
12. | Reserves
Revaluation reserve It is anticipated the reversal of the deferred taxation liability relating to the revaluation reserve would arise on the disposal of the investment property. Profit and loss account It is anticipated the reversal of the deferred taxation asset relating to the profit and loss reserve would arise on the disposal fixed assets of the company.
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £596 (2024 - £556) . Contributions totalling £nil (2024 - £nil) were payable to the fund at the balance sheet date and are included in creditors.
Page 9