Company No: 15637765 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.04.2026		30.04.2025
		£		£
Fixed assets
Tangible assets	3	324,155		324,155
		324,155		324,155
Current assets
Debtors	4	100		100
		100		100
Creditors: amounts falling due within one year	5	( 53,044)		( 43,756)
Net current liabilities		(52,944)		(43,656)
Total assets less current liabilities		271,211		280,499
Creditors: amounts falling due after more than one year	6	( 220,189)		( 255,155)
Net assets		51,022		25,344
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		50,922		25,244
Total shareholder's funds		51,022		25,344

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Insight Commercial Property Ltd (registered number: 15637765) were approved and authorised for issue by the Board of Directors on 11 August 2026. They were signed on its behalf by:

Mr G F Hayter Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Insight Commercial Property Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Centenary House, Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on the folllowing basis over its expected useful life, as follows:

Investment property

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Year ended 30.04.2026		Period from 11.04.2024 to 30.04.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Investment property		Total
	£		£
Cost
At 01 May 2025	324,155		324,155
At 30 April 2026	324,155		324,155
Accumulated depreciation
At 01 May 2025	0		0
At 30 April 2026	0		0
Net book value
At 30 April 2026	324,155		324,155
At 30 April 2025	324,155		324,155

4. Debtors

	30.04.2026		30.04.2025
	£		£
Other debtors	100		100

5. Creditors: amounts falling due within one year

	30.04.2026		30.04.2025
	£		£
Amounts owed to Group undertakings	36,000		36,000
Corporation tax	8,238		7,756
Other creditors	8,806		0
	53,044		43,756

6. Creditors: amounts falling due after more than one year

	30.04.2026		30.04.2025
	£		£
Amounts owed to Group undertakings	220,189		255,155

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	30.04.2026		30.04.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Ultimate controlling party

Parent Company:

Insight Security Holdings Ltd

Towngate House, 2-8 Parkstone Road, Poole, Dorset, United Kingdom, BH15 2PW