Augustus Property Solutions Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15224080

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		430,000		420,000

			430,000		420,000
CURRENT ASSETS
Debtors	5	19,957		3,620
Cash at bank and in hand		5,809		11,495

		25,766		15,115
Creditors: Amounts Falling Due Within One Year	6	(85,278 )		(83,787 )

NET CURRENT ASSETS (LIABILITIES)			(59,512 )		(68,672 )

TOTAL ASSETS LESS CURRENT LIABILITIES			370,488		351,328

Creditors: Amounts Falling Due After More Than One Year	7		(318,570 )		(318,600 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,611 )		(6,413 )

NET ASSETS			47,307		26,315

CAPITAL AND RESERVES
Called up share capital	9		5,001		1
Profit and Loss Account			42,306		26,314

SHAREHOLDERS' FUNDS			47,307		26,315

Page 1

Page 2

Augustus Property Solutions Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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

Joshua Alexander Gooding

Director

20 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Augustus Property Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15224080 . The registered office is 20 Wenlock Road, London, N1 7GU.

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

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.

2.3. Investment Properties

Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.

Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Augustus Property Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 November 2024	420,000
Additions	1,308
Revaluation	8,692

As at 31 October 2025	430,000

Net Book Value
As at 31 October 2025	430,000

As at 1 November 2024	420,000

The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe the their valuation would not be materially different from the professional valuation.

5. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Prepayments and accrued income	2,298	3,620
Other debtors	5,915	-
Amounts owed by other related parties	11,744	-

	19,957	3,620

Page 4

Page 5

Augustus Property Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Corporation tax	446	4,023
Other creditors	5,915	2,075
Accruals and deferred income	225	960
Director's loan account	78,692	76,729

	85,278	83,787

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

	31 October 2025	31 October 2024
	£	£
Bank loans	318,570	318,600

8. Secured Creditors

Of the creditors the following amounts are secured.

	31 October 2025		31 October 2024
	£		£
Bank loans and overdrafts	318,570		318,600

9. Share Capital

	31 October 2025	31 October 2024
	£	£
Allotted, Called up and fully paid	5,001	1

10. Related Party Transactions

Included in creditor due within one year is an amount of £78,692 (2024:£76,729 ) owed to its directors. The amount is interest free and repayable on demand.

Included in debtors due within one year is an amount of £11,744 (2024:£0) owed by related company. The amount is interest free and repayable on demand.

11. Ultimate Controlling Party

The company's ultimate controlling party is director by virtue of the ownership of 100% of the issued share capital in the company.

Page 5