REGISTERED NUMBER: 13762326 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Flawless UK Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T S Maini

I S Maini

M S Kohli

P K Maini

S S Kohli

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

13762326 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Investments

4

11,460,794

-

Investment property

5

5,967,259

3,897,132

17,428,053

3,897,132

CURRENT ASSETS

Debtors

6

93,363

66

Cash at bank

827,289

2,894

920,652

2,960

CREDITORS

Amounts falling due within one year

7

(16,738,406

)

(3,470,985

)

NET CURRENT LIABILITIES

(15,817,754

)

(3,468,025

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,610,299

429,107

PROVISIONS FOR LIABILITIES

(178,184

)

-

NET ASSETS

1,432,115

429,107

CAPITAL AND RESERVES

Called up share capital

66

66

Fair value reserve

534,551

-

Retained earnings

897,498

429,041

1,432,115

429,107

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

T S Maini - Director

1.	STATUTORY INFORMATION

Flawless UK Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Going Concern

The financial statements have been prepared on the going concern basis which assumes the company will continue to trade. This depends on the ability of the directors to maintain the necessary financial support.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is 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 Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Fixed asset investments

Fixed asset investments are measured at market value, any aggregate surplus arising from changes in market value are included in the profit and loss account for the period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

Additions

14,324,893

Disposals

(3,576,834

)

Revaluations

712,735

At 30 November 2025

11,460,794

NET BOOK VALUE

At 30 November 2025

11,460,794

Cost or valuation at 30 November 2025 is represented by:

Listed

investments

£

Valuation in 2025

712,735

Cost

10,748,059

11,460,794

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

3,897,132

Additions

2,070,127

At 30 November 2025

5,967,259

NET BOOK VALUE

At 30 November 2025

5,967,259

At 30 November 2024

3,897,132

Investment properties have been valued by the directors on an open market for existing use basis.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

93,363

66

Other debtors includes prepayments and accrued income of £93,297 (2024 - NIL).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

-

141

Taxation and social security

159,976

76,257

Other creditors

16,578,430

3,394,587

16,738,406

3,470,985

Other creditors include accruals and deferred income of £2,500 (2024 - £1,200).