| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 October 2025 |
| for |
| Longstop Investments Ltd. |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 October 2025 |
| for |
| Longstop Investments Ltd. |
| Longstop Investments Ltd. (Registered number: 02936198) |
| Contents of the Financial Statements |
| for the Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Longstop Investments Ltd. |
| Company Information |
| for the Year Ended 31 October 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Crane Court |
| 302 London Road |
| Ipswich |
| Suffolk |
| IP2 0AJ |
| Longstop Investments Ltd. (Registered number: 02936198) |
| Statement of Financial Position |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 12 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 13 |
| Fair value reserve | 14 |
| Retained earnings | 14 |
| SHAREHOLDERS' FUNDS |
| 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. |
| Longstop Investments Ltd. (Registered number: 02936198) |
| Statement of Financial Position - continued |
| 31 October 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Longstop Investments Ltd. (Registered number: 02936198) |
| Notes to the Financial Statements |
| for the Year Ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| Longstop Investments Ltd. is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover from property rentals represents the rental income receivable. |
| Turnover from consultancy represents the net invoiced sales of services except in respect of service contracts where turnover is recognised when the company obtains the right to consideration. |
| Turnover from sewerage works represents the rates receivable. |
| All turnover is stated net of value added tax where appropriate. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Investment property |
| Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve. The company does not apply depreciation to its investment property which represents a departure from the requirements of the Companies Act 2006. This is, in the opinion of the directors, necessary to give a true and fair view of the financial statements. |
| Financial instruments |
| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties. |
| Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method. |
| Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement. |
| Longstop Investments Ltd. (Registered number: 02936198) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Longstop Investments Ltd. (Registered number: 02936198) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 November 2024 |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 November 2024 |
| and 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 November 2024 |
| and 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| Longstop Investments Ltd. (Registered number: 02936198) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 6. | INVESTMENT PROPERTY - continued |
| Fair value at 31 October 2025 is represented by: |
| £ |
| Valuation in 2008 | 1,120,680 |
| Valuation in 2011 | (219,117 | ) |
| Valuation in 2013 | (5,298 | ) |
| Valuation in 2014 | 49,870 |
| Valuation in 2016 | 234,607 |
| Valuation in 2021 | 384,617 |
| Valuation in 2022 | (438,930 | ) |
| Valuation in 2024 | 71,363 |
| Cost | 3,317,058 |
| 4,514,850 |
| If the investment properties had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 3,317,058 | 3,317,058 |
| Investment properties were valued on an open market basis on 31 October 2025 by the directors . |
| 7. | DEBTORS |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Other debtors |
| Amounts falling due after more than one year: |
| Amounts owed by group undertakings |
| Aggregate amounts |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 10) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Longstop Investments Ltd. (Registered number: 02936198) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 10) |
| Amounts owed to group undertakings |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank overdrafts |
| Bank loans |
| Amounts falling due between two and five years: |
| Bank loans - 1-5 years |
| 11. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdraft |
| Bank loans |
| The debts are secured against the investment properties of the company and a fixed and floating charge over all other assets. |
| 12. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances | 1,400 | 4,756 |
| Investment property gains | 196,971 | 196,971 |
| 198,371 | 201,727 |
| Longstop Investments Ltd. (Registered number: 02936198) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 12. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1 November 2024 |
| Accelerated capital allowances | (3,356 | ) |
| Investment property gains |
| Balance at 31 October 2025 |
| 13. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 2 | 2 |
| 14. | RESERVES |
| Fair |
| Retained | value |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 November 2024 | 1,986,371 |
| Deficit for the year | ( |
) | ( |
) |
| At 31 October 2025 | 1,924,401 |