REGISTERED NUMBER: 16661718 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 20 AUGUST 2025 TO 31 MARCH 2026

FOR

ANASTASI PROPERTY GROUP LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr James Anastasi

Mrs Malathi Anastasi

Mr Demetri Anastasi

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

16661718 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Investments

4

17,722

CURRENT ASSETS

Debtors

64,926

Cash in hand

1,000

65,926

CREDITORS

Amounts falling due within one year

2,066

NET CURRENT ASSETS

63,860

TOTAL ASSETS LESS CURRENT LIABILITIES

81,582

CAPITAL AND RESERVES

Called up share capital

5

2,000

Retained earnings

79,582

SHAREHOLDERS' FUNDS

81,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 17 June 2026 and were signed on its behalf by:

Mr James Anastasi - Director

1.	STATUTORY INFORMATION

Anastasi Property Group 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.

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

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost. Cost comprises the fair value of consideration given (which, where shares are issued in exchange, is taken to be the nominal value of the consideration shares allotted in the absence of a recorded share premium) plus any directly attributable transaction costs, including non-refundable transfer taxes such as stamp duty. Investments are reviewed for impairment annually, and any impairment loss is recognised in the income statement.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Reconstruction under section 110 insolvency act 1986

On 5 November 2025 the company acquired the entire issued share capital of Anastasi Estates Limited from the liquidator of Anastasi Holdings Limited under a scheme of reconstruction within the meaning of section 110 Insolvency Act 1986. The acquisition was made in consideration for the allotment by the company of 1,000 ordinary shares of £1 each at par. Stamp duty payable on the transfer has been capitalised as part of the cost of the investment in accordance with the policy set out above.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

17,722

At 31 March 2026

17,722

NET BOOK VALUE

At 31 March 2026

17,722

Shares in group undertakings

Cost. Additions during the period: £17,722. At 31 March 2026: £17,722.

The cost of the investment comprises the £1,000 nominal value of 1,000 ordinary shares of £1 each allotted by the company on 6 November 2025 for non-cash consideration in respect of the transfer to it of the entire issued share capital of Anastasi Estates Limited, plus £16,722 of stamp duty paid on the transfer (capitalised in accordance with paragraph 17.10 of FRS 102 as a cost directly attributable to the acquisition of the asset).

The company's investments at the balance sheet date in the share capital of companies include the following:

Anastasi Estates Limited

Registered office: C/O Michael Filiou Ltd Salisbury House, 81 High Street, Potters Bar, Hertfordshire, England, EN6 5AS

Nature of business: property investment; Class of shares: ordinary Holding: 100%.

The company also has controlling interests in the following entities:

Anastasi 2010 Limited

Registered office: C/O Michael Filiou Ltd Salisbury House, 81 High Street, Potters Bar, Hertfordshire, England, EN6 5AS

Nature of business: property investment; Class of shares: ordinary; Indirect holding: 100%.

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number

Class

Nominal £

2026 £

200

A Ordinary

1

200

1,400

B Ordinary

1

1,400

20

C1 Ordinary

1

20

180

C2 Ordinary

1

180

200

D Ordinary

1

200

Total

2,000

The company was incorporated on 20 August 2025 with 1,000 ordinary shares of £1 each issued for cash on incorporation.

On 6 November 2025 the company allotted a further 1,000 ordinary shares of £1 each to Mr James Anastasi for non-cash consideration, that consideration being the transfer to the company by the liquidator of Anastasi Holdings Limited (in Members' Voluntary Liquidation) of the entire issued share capital of Anastasi Estates Limited (Note 12).

By special resolution dated 24 November 2025, the 2,000 ordinary shares of £1 each then held by Mr James Anastasi were redesignated as 200 A shares, 1,400 B shares, 20 C1 shares, 180 C2 shares and 200 D shares, each of £1 nominal value, with the rights attaching to each class set out in the company's articles of association adopted on the same date. No new shares were issued in connection with the redesignation. A summary of the rights attaching to each class is set out below:

A shares: rights to income rights to capital on a winding-up non-voting.

B shares: rights to capital on a winding-up; non-voting no rights to income.

C1 and C2 shares: rights to income; no rights to capital on a winding-up; non-voting.

D shares: full voting rights no rights to income; rights to capital on a winding-up.

6.	RELATED PARTY DISCLOSURES

Anastasi Estates Limited

At the balance sheet date the company was owed £64,926 by Anastasi Estates Limited, its wholly-owned subsidiary. The balance is unsecured, interest-free and repayable on demand.

Mr James Anastasi (director and controlling party)

At the balance sheet date the company owed £2,066 to Mr James Anastasi on his director's current account. The balance is unsecured, interest-free and repayable on demand.

The James Anastasi No.1 to No.15 Settlements

Following gifts of shares made by Mr James Anastasi after 24 November 2025, these settlements collectively hold 1,400 B shares and 20 C1 shares in the company. There were no transactions between the company and the settlements during the period.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr James Anastasi.

The controlling party is Mr James Anastasi, who holds the entire issued A share capital and the entire issued D share capital of the company, the latter carrying full voting rights. Mr Anastasi also retains the income rights attaching to the C2 shares.

8.

DIVIDENDS

Interim dividend on A Ordinary shares: £40,000.

The interim dividend of £40,000 was declared and paid on the A shares (held by Mr James Anastasi) following the company's receipt of dividend income from its subsidiary Anastasi Estates Limited.

9.	RECONSTRUCTION UNDER SECTION 110 INSOLVENCY ACT 1986 AND POST-BALANCE-SHEET

The company was incorporated on 20 August 2025 in readiness for a corporate reconstruction. On 5 November 2025 the entire issued share capital of Anastasi Estates Limited was transferred to the company by the liquidator of Anastasi Holdings Limited under a scheme of reconstruction within the meaning of section 110 Insolvency Act 1986. The reconstruction had received advance clearance from HMRC under section 138 TCGA 1992 and section 701 ITA 2007. The consideration for the transfer was the allotment by the company of 1,000 ordinary shares of £1 each at par to Mr James Anastasi. Stamp duty of £16,720 was paid on the transfer and has been capitalised as part of the cost of the investment (Note 5).

Following the reconstruction, on 24 November 2025 the company's share capital was redesignated into A, B, C1, C2 and D classes of share, by special resolution of the sole member, in connection with separate inheritance tax and estate planning. Subsequent to that redesignation, Mr James Anastasi made gifts of B shares and C1 shares to a series of family settlements (The James Anastasi No.1 to No.15 Settlements). No new shares were issued in connection with this planning. The classes of share held at 31 March 2026 are set out at Note 8.