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Registered number: 10458673
Greywood Investments Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Greywood Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Greywood Investments Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 10458673

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,221 |  | -
Investment Properties | 5 |  | 3,015,739 |  | 2,430,000
|  |  | 3,016,960 |  | 2,430,000
CURRENT ASSETS
Debtors | 6 | 238,466 |  | 330,954 |
Cash at bank and in hand |  | 19,333 |  | 27,705 |
|  | 257,799 |  | 358,659 |
Creditors: Amounts Falling Due Within One Year | 7 | (30,534 ) |  | (34,119 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 227,265 |  | 324,540
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,244,225 |  | 2,754,540
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,923,353 ) |  | (1,488,494 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (227,287 ) |  | (227,287 )
NET ASSETS |  |  | 1,093,585 |  | 1,038,759
CAPITAL AND RESERVES
Called up share capital | 9 |  | 117,056 |  | 117,056
Fair value reserve | 11 |  | 681,862 |  | 681,862
Profit and Loss Account |  |  | 294,667 |  | 239,841
SHAREHOLDERS' FUNDS |  |  | 1,093,585 |  | 1,038,759

Page 1
Page 2
Greywood Investments Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Andrew Wood Director
19/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Greywood Investments Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Greywood Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10458673 . The registered office is Office 2, Unit 9, Gratton Place, Skelmersdale, WN8 9UE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% straight line

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
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Greywood Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 December 2024 | -
Additions | 1,429
As at 30 November 2025 | 1,429
Depreciation
As at 1 December 2024 | -
Provided during the period | 208
As at 30 November 2025 | 208
Net Book Value
As at 30 November 2025 | 1,221
As at 1 December 2024 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 | 2,430,000
Additions | 11,285
Other | 574,454
As at 30 November 2025 | 3,015,739

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 2,096,341 |  | 1,520,850

The company was committed to further expenditure in relation to the construction of an investment property in Spain. The estimated remaining capital commitment at the balance sheet date was approximately £346,000. These costs have not been provided for in the financial statements as the related works had not been completed at the balance sheet date. £492,000 being the total value of the build.
The £574,454 other cost represents the value of investment property under construction.
Page 4
Page 5
Greywood Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,867 |  | 4,480
Amounts owed by participating interests | 229,125 |  | 203,276
Other debtors | 2,474 |  | 123,198
| 238,466 |  | 330,954

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 512
Bank loans and overdrafts | 11,639 |  | 11,639
Other creditors | 1,005 |  | 1,000
Taxation and social security | 17,890 |  | 20,968
| 30,534 |  | 34,119

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 552,604 |  | 147,745
Amounts owed to participating interests | 1,370,749 |  | 1,340,749
| 1,923,353 |  | 1,488,494

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 117,056 |  | 117,056

10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Wood | (417 ) | (175 ) | 597 | - | 5

The above loan is unsecured, interest free and repayable on demand.
Page 5
Page 6
Greywood Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 December 2024 | 681,862 | 239,841
Profit for the year and total comprehensive income | - | 54,826
As at 30 November 2025 | 681,862 | 294,667

12. Related Party Transactions
At the year end, Greywood Investments Ltd owed UPS Investments Ltd £1,370,749 (2024: £1,340,749), no interest is payable on the loan. Andrew Wood, Director is also the Director and Shareholder in UPS Investments Ltd.
At the year end, AJW Investments Ltd owed Greywood Investments Ltd £204,125 (2024: £203,276), no interest is payable on the loan. Andrew Wood Director is also the Director and Shareholder in AJW Investments Ltd.
At the year end, ACE Adaptations Ltd owed Greywood Investments Ltd £25,000 (2024: nil), no interest is payable on the loan. Andrew Wood Director is also the Director and Shareholder in ACE Adaptations Ltd.
13. Ultimate Controlling Party
The company's immediate parent undertaking is AJW Property Investments Ltd, incorporated in England and Wales, which owns 100% of the issued share capital. The ultimate controlling party is Mr Andrew Wood, who controls AJW Property Investments Ltd and therefore the company.
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