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Registered number: 00553055 SUTHERLAND FLATS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
SUTHERLAND FLATS LIMITED REGISTERED NUMBER: 00553055 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  |  |  |
Fixed assets |  |  |  |  |
Investments | 7 |  | 411,166 |  | 360,189
|  |  | 411,166 |  | 360,189
Current assets |  |  |  |  |
Cash at bank and in hand |  | 2,465 |  | 18,999 |
|  | 2,465 |  | 18,999 |
Creditors: amounts falling due within one year | 8 | (3,950) |  | (3,900) |
Net current (liabilities)/assets |  |  | (1,485) |  | 15,099
Total assets less current liabilities |  |  | 409,681 |  | 375,288
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (48,135) |  | (27,350) |
|  |  | (48,135) |  | (27,350)
Net assets |  |  | 361,546 |  | 347,938
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 20,001 |  | 20,001
Capital redemption reserve | 10 |  | 1 |  | 1
Profit and loss account | 10 |  | 341,544 |  | 327,936
|  |  | 361,546 |  | 347,938
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. Page 1
SUTHERLAND FLATS LIMITED REGISTERED NUMBER: 00553055 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 August 2026.
T. A. Drew
Director
The notes on pages 4 to 8 form part of these financial statements. Page 2
SUTHERLAND FLATS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD FROM 1 JANUARY 2022 TO 31 DECEMBER 2025
| Called up share capital | Capital redemption reserve | Profit and loss account | Total equity
At 1 January 2024 | 20,001 | 1 | 324,737 | 344,739
Profit for the year | - | - | 33,199 | 33,199
Dividends: Equity capital | - | - | (30,000) | (30,000)
At 1 January 2025 | 20,001 | 1 | 327,936 | 347,938
Profit for the year | - | - | 43,608 | 43,608
Dividends: Equity capital | - | - | (30,000) | (30,000)
At 31 December 2025 | 20,001 | 1 | 341,544 | 361,546
| The notes on pages 4 to 8 form part of these financial statements.
Page 3
SUTHERLAND FLATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Sutherland Flats Limited is a private company limited by share capital, incorporated in England and Wales, registration number 00553055. The address of the registered office is 30 Orange Street, London, WC2H 7HF. The financial statements are presented in Sterling, which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises revenue recognised by the company in respect of investment income receivable.
| 2.3 | Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
SUTHERLAND FLATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | 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 debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income including profit and loss account. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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. Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the Page 5
SUTHERLAND FLATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.
3. | Other operating income
|  |  |  |  | 2025 | 2024
| Profit on disposal of investments | 2,467 | 26,245
|  | 2,467 | 26,245
4. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
5. | Taxation
| Factors affecting tax charge for the year
| There were no factors that affected the tax charge for the year.
6. | Dividends
|  |  |  |  | 2025 | 2024
| Dividends paid during the year | 30,000 | 30,000
|  | 30,000 | 30,000
Page 6
SUTHERLAND FLATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Fixed asset investments
|  | Other fixed asset investments
| Cost or valuation |
| At 1 January 2025 | 360,189
| Additions | 36,987
| Disposals | (36,154)
| Revaluations | 50,144
| At 31 December 2025 | 411,166
| Net book value |
| At 31 December 2025 | 411,166
| At 31 December 2024 | 360,189
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
| Accruals and deferred income | 3,950 | 3,900
|  | 3,950 | 3,900
Page 7
SUTHERLAND FLATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Deferred taxation
|  | 2025
| At beginning of year | (27,350)
| Charged to profit or loss | (20,785)
| At end of year | (48,135)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
| On investment revaluation | (48,135) | (27,350)
|  | (48,135) | (27,350)
10. | Reserves
Profit & loss account The profit and loss reserve includes unrealised gains of £264,216 which are not distributable reserves.
Page 8