Registered number
05277057
Investment Properties UK Limited
Filleted Accounts
31 May 2026

Investment Properties UK Limited
Registered number: | 05277057
Balance Sheet
as at 31 May 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 362,000 |  |  | 362,000
Current assets
Debtors | 4 |  | 49 |  |  | 45,159
Cash at bank and in hand |  |  | 2,637 |  |  | 83,087
|  |  | 2,686 |  |  | 128,246
Creditors: amounts falling due within one year | 5 |  | (1,170) |  |  | (8,275)
Net current assets |  |  |  | 1,516 |  |  | 119,971
Total assets less current liabilities |  |  |  | 363,516 |  |  | 481,971
Creditors: amounts falling due after more than one year | 6 |  |  | (265,556) |  |  | (264,140)
Net assets |  |  |  | 97,960 |  |  | 217,831
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Revaluation reserve | 7 |  |  | 164,000 |  |  | 164,000
Profit and loss account |  |  |  | (66,041) |  |  | 53,830
Shareholders' funds |  |  |  | 97,960 |  |  | 217,831
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A S Perkins
Director
Approved by the board on 22 July 2026

Investment Properties UK Limited
Notes to the Accounts
for the year ended 31 May 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Leasehold buildings | Not provided
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | - |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 June 2025 | 362,000
| At 31 May 2026 | 362,000
| Depreciation
| At 31 May 2026 | -
| Net book value
| At 31 May 2026 | 362,000
| At 31 May 2025 | 362,000
4 | Debtors | 2026 |  | 2025
£ | £
| Other debtors | 49 |  | 45,159
| Included in other debtors is an amount of NIL (2025:£45,110) due from A Perkins (director).
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Trade creditors | 1,170 |  | 1,020
| Taxation and social security costs | - |  | 7,255
|  |  |  |  |  | 1,170 |  | 8,275
6 | Creditors: amounts falling due after one year | 2026 |  | 2025
£ | £
| Bank loans | 223 |  | 1,651
| Other creditors | 265,333 |  | 262,489
|  |  |  |  |  | 265,556 |  | 264,140
7 | Revaluation reserve | 2026 |  | 2025
£ | £
| At 1 June 2025 | 164,000 |  | 164,000
| At 31 May 2026 | 164,000 |  | 164,000
8 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| Alastair Stewart Perkins
| Unsecure loan | 45,110 |  |  |  | (45,110) |  | -
|  | 45,110 |  | - |  | (45,110) |  | -
9 | Controlling party
| The controlling party is A L Feaver (director) by virtue of her ownership of 100% of the issued share capital.
10 | Other information
| Investment Properties UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 129 Gerald Road
| Salford
| M6 6BL

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