Company registration number 14940173 (England and Wales)
ANXIA REAL ESTATE INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ANXIA REAL ESTATE INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ANXIA REAL ESTATE INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
30 December 2025
30 June 2025
as restated
Notes
£
£
£
£
Fixed assets
Investment property
3
30,949,728
30,949,728
Current assets
Debtors
4
106,041
67,618
Cash at bank and in hand
983,350
662,993
1,089,391
730,611
Creditors: amounts falling due within one year
5
(479,993)
(266,277)
Net current assets
609,398
464,334
Total assets less current liabilities
31,559,126
31,414,062
Creditors: amounts falling due after more than one year
6
(21,671,353)
(21,034,915)
Net assets
9,887,773
10,379,147
Capital and reserves
Called up share capital
101
101
Share premium account
11,299,999
11,299,999
Profit and loss reserves
(1,412,327)
(920,953)
Total equity
9,887,773
10,379,147
ANXIA REAL ESTATE INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 April 2026
Mr Andrea Nucci
Director
Company registration number 14940173 (England and Wales)
ANXIA REAL ESTATE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Anxia Real Estate Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, 114a Cromwell Road, Kensington, London, SW7 4AG.

1.1
Reporting period

These financial statements have been prepared for a period of six months, from 1st July 2025 to 31st December 2025. The comparative figures relate to a twelve‑month period. The change in the length of the reporting period has arisen due to alignment of the year end with group reporting. As a result of the different reporting periods, the amounts presented in the statement of comprehensive income are not directly comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Prior period error

Comparative figures have been restated due to a correction of a prior period error. Further details are provided in the Prior Year Adjustment note.

1.4
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ANXIA REAL ESTATE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2025
Number
Number
Total
0
0
ANXIA REAL ESTATE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 5 -
3
Investment property
2025
£
Fair value
At 1 July 2025 and 31 December 2025
30,949,728

Investment property comprises of acquisition costs. The costs were incurred on an open market value basis with unconnected third parties.

4
Debtors
2025
2025
Amounts falling due within one year:
£
£
Trade debtors
31,400
9,299
Other debtors
74,641
58,319
106,041
67,618
5
Creditors: amounts falling due within one year
2025
2025
£
£
Trade creditors
71,031
202,221
Taxation and social security
38,456
8,258
Other creditors
370,506
55,798
479,993
266,277

6
Creditors: amounts falling due after more than one year
2025
2025
£
£
Other creditors
21,671,353
21,034,915

Included in other creditors includes a loan due to the parent company of £20,000,000. The loan is unsecured, bears interest at 5.25% per annum and is repayable on the 14 August 2029.

ANXIA REAL ESTATE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 6 -
7
Parent company

The company's immediate and ultimate parent undertaking is Anxia Real Estate Investments SA, which is incorporated in Switzerland.

8
Prior period adjustment
Reconciliation of changes in equity
1 July
30 June
2024
2025
£
£
Adjustments to prior period
Fixtures and Fittings Accumulated Depreciation
-
752
Fixtures and Fittings Cost Brought Forward
-
(56,354)
Leasehold Improvements Cost Brought Forward
-
(205,156)
Total adjustments
-
(260,758)
Equity as previously reported
(64,846)
10,639,905
Equity as adjusted
(64,846)
10,379,147
Analysis of the effect upon equity
Profit and loss reserves
-
(260,758)
Reconciliation of changes in loss for the previous financial period
2025
£
Adjustments to prior period
Fixtures and Fittings Accumulated Depreciation
752
Fixtures and Fittings Cost Brought Forward
(56,354)
Leasehold Improvements Cost Brought Forward
(205,156)
Total adjustments
(260,758)
Loss as previously reported
(595,249)
Loss as adjusted
(856,007)
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