Exceeding Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12979913

Exceeding Investments Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

Exceeding Investments Limited

Financial Statements

Year ended 31 December 2025

Contents	Pages

Officers and professional advisers	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 6

Exceeding Investments Limited

Officers and Professional Advisers

DIRECTOR	S P Rowland

REGISTERED OFFICE	2-3 Blotts Barn Brooks Road
	Wellingborough
	Northants
	England
	NN9 6NS

ACCOUNTANTS	Streets
	Chartered accountants
	Potton House
	Wyboston Lakes
	Great North Road
	Wyboston
	Bedford
	MK44 3BZ

BANKERS	Barclays Bank Plc
	De Montford Street
	Leicester
	LE87 2BB

Exceeding Investments Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	390,000	–

Current assets

Debtors	5	951	100

Creditors: amounts falling due within one year	6	318,830	–
		----------	----
Net current (liabilities)/assets		( 317,879)	100
		----------	----
Total assets less current liabilities		72,121	100

Provisions	15,060	–
	--------	----
Net assets	57,061	100
	--------	----

Capital and reserves

Called up share capital	100	100
Revaluation reserve	45,180	–
Profit and loss account	11,781	–
	--------	----
Shareholders funds	57,061	100
	--------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Exceeding Investments Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 19 July 2026 , and are signed on behalf of the board by:

S P Rowland
Director

Company registration number: 12979913

Exceeding Investments Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2-3 Blotts Barn Brooks Road, Wellingborough, Northants, NN9 6NS, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The Turnover shown in the statement of income and retained earnings represents rents receivable by the company. Rent receivable on the investment properties are considered to be operating lease income and is included in the financial statements on an accruals basis.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in the statement of income and retained earnings.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Tangible assets

	Investment Property
	£
Cost or valuation
At 1 January 2025	–
Additions	329,760
Revaluations	60,240
	----------
At 31 December 2025	390,000
	----------
Depreciation
At 1 January 2025 and 31 December 2025	–
	----------
Carrying amount
At 31 December 2025	390,000
	----------
At 31 December 2024	–
	----------

The director revalued the investment properties to the open market value of the company's investment property at the reporting date. The properties have been continually available to let since the date of purchase.

5. Debtors

	2025	2024
	£	£
Trade debtors	851	–
Other debtors	100	100
	----	----
	951	100
	----	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	314,244	–
Social security and other taxes	2,780	–
Other creditors	1,806	–
	----------	----
	318,830	–
	----------	----

7. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	15,060	–
	--------	----

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Fair value adjustment of investment property	15,060	–
	--------	----

8. Related party transactions

At the reporting date the company owed £2,720 to Exceeding Limited, a group company. No interest was charged and no amounts were written off during the year. At the reporting date the company owed £311,523 to Exceeding (Holdings) Limited, the parent company. No interest was charged and no amounts were written off during the year.

9. Controlling party

The parent company is Exceeding (Holdings) Limited, a company incorporated in England and Wales. The registered office for Exceeding (Holdings) Limited is 2-3 Blotts Barn Brooks Road, Raunds, Wellingborough, Northants, England, NN9 6NS. The ultimate controlling party is S P Rowland .