REGISTERED NUMBER: 13569411 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Factum 45 Invest Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

234,950

219,720

CURRENT ASSETS

Debtors

5

-

1,060

Cash at bank

796

6,597

796

7,657

CREDITORS

Amounts falling due within one year

6

93,482

115,575

NET CURRENT LIABILITIES

(92,686

)

(107,918

)

TOTAL ASSETS LESS CURRENT LIABILITIES

142,264

111,802

CREDITORS

Amounts falling due after more than one year

7

165,892

141,892

NET LIABILITIES

(23,628

)

(30,090

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

10

15,230

-

Retained earnings

(38,958

)

(30,190

)

SHAREHOLDERS' FUNDS

(23,628

)

(30,090

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 14 August 2026 and were signed by:

Mr Engbert Pelleboer - Director

1.	STATUTORY INFORMATION

Factum 45 Invest Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13569411

Registered office:

01 Meadlake Place

Thorpe Lea Road

Egham

Surrey

TW20 8HE

2.	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.

Turnover

Turnover represents the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The company has net liabilities of £23,628. The accounts have been prepared on a going concern basis as the director has confirmed that he will continue to provide financial support to the company for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

219,720

Revaluations

15,230

At 31 August 2025

234,950

NET BOOK VALUE

At 31 August 2025

234,950

At 31 August 2024

219,720

Fair value at 31 August 2025 is represented by:

£

Valuation in 2022

8,280

Valuation in 2023

(8,280

)

Valuation in 2025

15,230

Cost

219,720

234,950

Investment property situated at 33 Marlsford Street, Liverpool, L6 6AX is under a charge from Gatehouse Bank PLC. The charge was created on 03 June 2025.

Investment property situated at 9 Buttercup Way Liverpool L9 1JQ is under a charge from West One Secured Loans Limited. The charge was created on 28 June 2024.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

-

1,060

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

93,482

115,575

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

165,892

141,892

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

165,892

81,892

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

165,892

141,892

The loan amounting to £84,000 is secured by the way of charge on the property situated at 33 Marlsford Street Liverpool L6 6AX (disclosed as investment property). The charge was created in the name of Gatehouse Bank Plc on 3 June 2025.

The loan amounting to £81,892 is secured by the way of charge on the property situated at 9 Buttercup Way Liverpool L9 1JQ (disclosed as investment property). The charge was created in the name of West One Secured Loans Limited on 28 June 2024.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Fair

value

reserve

£

Transfer to/from reserves

15,230

At 31 August 2025

15,230

11.	RELATED PARTY DISCLOSURES

The company owes £85,397 (2024: £108,677) to its director, Mr Engbert Pelleboer who is also a sole shareholder of the company as at accounting year end date.