IMC Investment Properties Ltd

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

Registered number: NI726137

		28 February 2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		207,335

			207,335
CURRENT ASSETS
Cash at bank and in hand		78

		78
Creditors: Amounts Falling Due Within One Year	5	(232,257 )

NET CURRENT ASSETS (LIABILITIES)			(232,179 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(24,844 )

NET LIABILITIES			(24,844 )

CAPITAL AND RESERVES
Called up share capital	6		100
Profit and Loss Account			(24,944 )

SHAREHOLDERS' FUNDS			(24,844)

For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

O McCollum

Director

14 August 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

IMC Investment Properties Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI726137 . The registered office is c/o SJK Chartered Accountants, 8 Bridge Road, Moira, Co. Armagh, BT67 0PF.

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. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

4. Investment Property

	28 February 2026
	£
Fair Value
As at 7 February 2025	-
Additions	207,335

As at 28 February 2026	207,335

The directors consider the above value of investment properties to reflect the market value at 28 February 2026.

5. Creditors: Amounts Falling Due Within One Year

	28 February 2026
	£
Accruals and deferred income	1,272
Directors' loan accounts	230,985

	232,257

6. Share Capital

	28 February 2026
	£
Allotted, Called up and fully paid	100

Page 2

Page 3

IMC Investment Properties Ltd

Notes to the Financial Statements (continued)

For the Period 7 February 2025 to 28 February 2026

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 7 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mr John McCollum	-	115,542	115,542	-	-
Mrs Orna McCollum	-	115,543	115,543	-	-
Mr Isaac McCollum	-	230,985	-	-	230,985

The above loan is unsecured, interest free and repayable on demand.