REGISTERED NUMBER: 10428685 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

EGROUP P&I LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Ebrahimjee

Mr. N Ebrahimjee

Mr M Ebrahimjee

Miss A Ebrahimjee

SECRETARY:

Mrs S Ebrahimjee

REGISTERED OFFICE:

505 Pinner Road

Harrow

Middlesex

HA2 6EH

REGISTERED NUMBER:

10428685 (England and Wales)

ACCOUNTANTS:

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Egroup P&I Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Egroup P&I Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Egroup P&I Limited and state those matters that we have agreed to state to the Board of Directors of Egroup P&I Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Egroup P&I Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Egroup P&I Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Egroup P&I Limited. You consider that Egroup P&I Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Egroup P&I Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

15 July 2026

FIXED ASSETS

Investment property

4

540,566

540,566

CURRENT ASSETS

Cash at bank

16,348

13,121

CREDITORS

Amounts falling due within one year

5

(450,805

)

(457,177

)

NET CURRENT LIABILITIES

(434,457

)

(444,056

)

TOTAL ASSETS LESS CURRENT LIABILITIES

106,109

96,510

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

106,009

96,410

SHAREHOLDERS' FUNDS

106,109

96,510

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 15 July 2026 and were signed on its behalf by:

Mr M Ebrahimjee - Director

1.	STATUTORY INFORMATION

Egroup P&I 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.

Turnover

Turnover represents rental income receivable. Turnover is recognised when the company has a right to consideration.

Investment property

Investment properties are properties which are held either to earn rental income or for capital appreciation or for

both. Investment properties are recognised initially at cost.

Subsequent to initial recognition:

i investment properties whose fair value can be measured reliably without undue cost or effort are held at

fair value. Any gains or losses arising from changes in the fair value are recognised in profit or loss in the

period that they arise.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

540,566

NET BOOK VALUE

At 31 October 2025

540,566

At 31 October 2024

540,566

In the opinion of the directors the fair value of the investment properties as at 31 October 2025 is not significantly difference to that stated above.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Amounts owed to associated undertakings

55,000

55,000

Tax

2,251

2,299

Other creditors

3,067

2,135

Directors' current accounts

387,007

395,660

Accruals and deferred income

1,300

-

Accrued expenses

2,180

2,083

450,805

457,177

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed £387,008 (2024 - £395,660) to the directors.