Company registration number 07927697 (England and Wales)
NUMIE PROPERTIES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
NUMIE PROPERTIES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
NUMIE PROPERTIES LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment properties
3
2,785,000
2,785,000
Current assets
Debtors
4
545,829
436,960
Cash at bank and in hand
95,041
114,091
640,870
551,051
Creditors: amounts falling due within one year
5
(45,202)
(28,719)
Net current assets
595,668
522,332
Total assets less current liabilities
3,380,668
3,307,332
Provisions for liabilities
(279,065)
(212,090)
Net assets
3,101,603
3,095,242
Capital and reserves
Called up share capital
7
1,000
1,000
Investment property reserves
1,026,740
1,093,715
Other reserves
1,451,324
1,451,324
Profit and loss reserves
622,539
549,203
Total equity
3,101,603
3,095,242

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

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

NUMIE PROPERTIES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 11 August 2026 and are signed on its behalf by:
Mrs B K Kahai
Director
Company Registration No. 07927697
NUMIE PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Numie Properties Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 35 London Road, Stanmore, H A7 4 PA.

1.1
Accounting convention

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, modified to include the revaluation of investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover derives from rental income, which is recognised on an accrual s basis.

1.3
Investment properties

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.The gain or loss on valuation is recognised in profit or loss and is subsequently transferred within equity to the “investment property reserve” together with the associated deferred tax.

1.4
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.5
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.

NUMIE PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors 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.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8

Investment property reserve

The investment property reserve comprises the fair value uplift on the company's investment property net of the associated deferred tax. Any movement in the fair value of the investment property and/ or the deferred tax associated with it during the year is transferred from the profit and loss account into this reserve movement in the Statement of Changes in Equity. The reserve is non-distributable.

2
Employees

There were no employees during current or previous year.

3
Investment property
2026
£
Fair value
At 1 February 2025 and 31 January 2026
2,785,000

The fair value of the investment properties has been arrived at on the basis of a valuation made at 31 January 20 2 6 by the directors of the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

On historical cost basis the properties have original cost s of £1,47 9,195 (2025: £1,47 9,195).

NUMIE PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
108,500
-
0
Prepayments and accrued income
2,641
2,272
111,141
2,272
2026
2025
Amounts falling due after more than one year:
£
£
Other debtors
434,688
434,688
Total debtors
545,829
436,960
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
618
392
Corporation tax
24,524
9,345
Other creditors
7,286
7,329
Accruals and deferred income
12,774
11,653
45,202
28,719
6
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
279,065
212,090

The deferred tax liability in the accounts relates solely to the potential tax liability if the investment proper ties w ere sold at their market value s. The full amount of the deferred tax provision is transferred from the profit and loss reserves to the investment property reserve.

The deferred tax has been calculated at 25% (2025: 19%).

NUMIE PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 6 -
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
28
28
28
28
B Ordinary shares of £1 each
389
389
389
389
C Ordinary shares of £1 each
459
459
459
459
D Ordinary shares of £1 each
124
124
124
124
1,000
1,000
1,000
1,000
8
Related party transactions

Included in other debtors due after more than one year is a loan of £325,000 (2025: £325,000) payable by a director by 27 May 2027 which bore interest at 2% per annum.

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