Loi's Estates and Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14244245

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		134,171		137,089
Investment Properties	5		1,500,000		1,500,000

			1,634,171		1,637,089
CURRENT ASSETS
Debtors	6	-		21,000
Cash at bank and in hand		350,944		20,628

		350,944		41,628
Creditors: Amounts Falling Due Within One Year	7	(545,484 )		(565,371 )

NET CURRENT ASSETS (LIABILITIES)			(194,540 )		(523,743 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,439,631		1,113,346

Creditors: Amounts Falling Due After More Than One Year	8		(773,986 )		(395,933 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(409,272 )		(409,272 )

NET ASSETS			256,373		308,141

CAPITAL AND RESERVES
Called up share capital	9		1		1
Revaluation reserve	10		767,999		767,999
Profit and Loss Account			(511,627 )		(459,859 )

SHAREHOLDERS' FUNDS			256,373		308,141

Page 1

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Loi's Estates and Investments Ltd

Balance Sheet (continued)

As At 31 July 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr B Loi

Director

30/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Loi's Estates and Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14244245 . The registered office is 6b Parkway Porters Wood, St. Albans, AL3 6PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

10% on cost

2.4. Investment Properties

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 August 2024	173,117
Additions	14,493

As at 31 July 2025	187,610

Depreciation
As at 1 August 2024	36,028
Provided during the period	17,411

As at 31 July 2025	53,439

...CONTINUED

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Loi's Estates and Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025	134,171

As at 1 August 2024	137,089

5. Investment Property

	2025
	£
Fair Value
As at 1 August 2024 and 31 July 2025	1,500,000

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	21,000

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	42,770	44,170
Other creditors	502,714	521,201

	545,484	565,371

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	773,986	395,933

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Reserves

	Revaluation Reserve
	£
As at 1 August 2024	767,999

As at 31 July 2025	767,999

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