REGISTERED NUMBER: 04946587 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Campo Viejo Property Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K. Oldfield

SECRETARY:

K.J. Oldfield

REGISTERED OFFICE:

Suite 1

19 Aviation Way

Southend Airport

Southend on Sea

Essex

SS2 6UN

REGISTERED NUMBER:

04946587 (England and Wales)

ACCOUNTANTS:

Anser Solutions!

Chartered Accountants

Suite 1

19 Aviation Way

Southend Airport

Southend on Sea

Essex

SS2 6UN

FIXED ASSETS

Tangible assets

3

-

-

Investment property

4

285,000

285,000

285,000

285,000

CURRENT ASSETS

Debtors

5

484

484

Cash at bank

1,287

52

1,771

536

CREDITORS

Amounts falling due within one year

6

121,244

115,100

NET CURRENT LIABILITIES

(119,473

)

(114,564

)

TOTAL ASSETS LESS CURRENT LIABILITIES

165,527

170,436

CREDITORS

Amounts falling due after more than one year

7

228,218

227,818

NET LIABILITIES

(62,691

)

(57,382

)

CAPITAL AND RESERVES

Called up share capital

100

100

Non distributable reserve

9

15,722

15,722

Retained earnings

9

(78,513

)

(73,204

)

SHAREHOLDERS' FUNDS

(62,691

)

(57,382

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2026 and were signed by:

K. Oldfield - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.

The validity of this assumption depends on the continued financial support of the directors and creditors.

If the company were unable to continue in operational existence, adjustments would have to be made to reduce the balance sheet values of the assets to their recoverable amount, and to provide for any further liabilities that might arise and to reclassify fixed assets as current assets. Long term liabilities would also have to be reclassified as current liabilities.

The directors believe that it is appropriate for the financial statements to be prepared on the going concern basis.

Turnover

Turnover represents net invoiced rents receivable, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Investment property

Investment property is initially recognised at cost. The cost of a purchased investment property comprises it's purchase price and any directly attributable expenditure. Subsequently, investment property whose value can be measured without undue cost or effort is measured at fair value at each reporting date with changes in fair value being recognised in the income statement.

Deferred tax is provided on these fair value changes at the rate expected to apply when the property is sold.

Fair value is determined by the directors based on their knowledge of the properties taking into account location, condition and prevailing market values at the reporting date.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

4,114

DEPRECIATION

At 1 December 2024

and 30 November 2025

4,114

NET BOOK VALUE

At 30 November 2025

-

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

285,000

NET BOOK VALUE

At 30 November 2025

285,000

At 30 November 2024

285,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2007

10,722

Valuation in 2008

(12,000

)

Valuation in 2009

17,000

Cost

269,278

285,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

484

484

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

2,390

5,389

Other creditors

118,854

109,711

121,244

115,100

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

228,218

227,818

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

228,218

227,818

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Bank loans

228,218

227,818

All bank loans are secured by way of a legal charge against the properties they were used to purchase.

9.

RESERVES

Non

Retained

distributable

earnings

reserve

Totals

£

£

£

At 1 December 2024

(73,204

)

15,722

(57,482

)

Deficit for the year

(5,309

)

-

(5,309

)

At 30 November 2025

(78,513

)

15,722

(62,791

)