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Registration number: 02477176

Agehall Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Agehall Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Agehall Limited

(Registration number: 02477176)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investment property | 5 | 3,407,009 | 3,407,009
Investments | 6 | 412 | 412
|  | 3,407,421 | 3,407,421
Current assets |  |  |
Debtors | 7 | 73,895 | 110,380
Cash at bank and in hand |  | 457,561 | 374,950
|  | 531,456 | 485,330
Creditors: Amounts falling due within one year | 8 | (995,006) | (1,010,758)
Net current liabilities |  | (463,550) | (525,428)
Total assets less current liabilities |  | 2,943,871 | 2,881,993
Provisions for liabilities |  | (136,822) | (136,822)
Net assets |  | 2,807,049 | 2,745,171
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Revaluation reserve |  | 1,355,328 | 1,355,328
Profit and loss account |  | 1,451,621 | 1,389,743
Shareholders' funds |  | 2,807,049 | 2,745,171

Agehall Limited

(Registration number: 02477176)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 July 2026 and signed on its behalf by:

......................................... C Mosheim Company secretary and director

Agehall Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/O Sterlings Ltd
Lawford House
Albert Place
London
N3 1QA
England

These financial statements were authorised for issue by the Board on 21 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (£), which is also the company's functional currency. Monetary amounts in these financial statements are rounded to the nearest £.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated financial statements on the basis that the group of which is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group..

Agehall Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fitting | 15% at cost

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Agehall Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

Agehall Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 24,214 | 24,214
At 31 March 2026 | 24,214 | 24,214
Depreciation
At 1 April 2025 | 24,214 | 24,214
At 31 March 2026 | 24,214 | 24,214
Carrying amount
At 31 March 2026 | - | -

5 | Investment properties

| 2026 £
At 1 April | 3,407,009
At 31 March | 3,407,009

Investment properties comprise of freehold and leasehold rental properties. The directors are of the opinion that the market value of the properties are not significantly different to that of the value stated in the financial statements.

6 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 412 | 412

7 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | - | 39,747
Prepayments | 8,309 | 5,047
Other debtors | 65,586 | 65,586
| 73,895 | 110,380

Agehall Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 3,018 | -
Taxation and social security | 25,272 | 22,189
Accruals and deferred income | 5,670 | 5,065
Other creditors | 961,046 | 983,504
| 995,006 | 1,010,758

9 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary share of £1 each | 100 | 100 | 100 | 100

10 | Related party transactions

Included in other creditors is an amount of £15,122 (2025: £17,327) due to the directors. The loans are provided interest free and are unsecured. There are no formal terms and conditions regarding repayment of the loans.

Summary of transactions with other related parties

Included in other debtors is an amount of £64,586 (2025 - £64,586) owed by companies under common control.
Included in other creditors is an amount of £887,601 (2025 - £887,601) owed to a company under common control.
All amounts due from and to related parties are interest-free and repayable on demand.