Company No: 14506687 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	30.11.2025		30.11.2024
		£		£
Fixed assets
Investment property	3	351,517		351,517
		351,517		351,517
Current assets
Debtors	4	4,147		5,535
Cash at bank and in hand		7		3
		4,154		5,538
Creditors: amounts falling due within one year	5	( 90,584)		( 119,397)
Net current liabilities		(86,430)		(113,859)
Total assets less current liabilities		265,087		237,658
Creditors: amounts falling due after more than one year	6	( 267,928)		( 235,778)
Net (liabilities)/assets		( 2,841)		1,880
Capital and reserves
Called-up share capital	7	1		1
Profit and loss account		( 2,842 )		1,879
Total shareholder's (deficit)/funds		( 2,841)		1,880

For the financial 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.

Director's 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 director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Atre Investments Limited (registered number: 14506687) were approved and authorised for issue by the Director on 25 August 2026. They were signed on its behalf by:

Alexander Edward Tozzi 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

Atre Investments Limited (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 19 Gipsy Hill, London, SE19 1QG, 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 £.

Going concern

At 30 November 2025 the company had net liabilities of £2,842 (2024: net assets of £1,879). Included in the liabilities are amounts the company has owing to the director of £76,663 and to connected companies of £6,017, which are unsecured, interest free and have no fixed repayment date. In considering the appropriateness of the going concern basis, the director has reviewed the company's current financial position, projected cash flows and expected rental income from the investment property. The director has confirmed that there is no intention to seek repayment of the director's loan balance within at least twelve months from the date of approval of these financial statements. In addition, the connected companies have indicated that they will not demand repayment of the amounts due to them within at least twelve months from the date of approval of these financial statements.

On this basis, the director is satisfied that the company will have sufficient financial resources to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of the financial statements and therefore considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Leases

The Company as lessor
Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term.

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.

The fair value is determined annually by the director, on an open market value for existing use basis.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

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.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	30.11.2025		30.11.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Investment property

	Investment property
	£
Valuation
As at 01 December 2024	351,517
As at 30 November 2025	351,517

Valuation

The fair value was determined by the director, on an open market value for existing use basis.

4. Debtors

	30.11.2025		30.11.2024
	£		£
Amounts owed by connected companies	4,147		5,535

5. Creditors: amounts falling due within one year

	30.11.2025		30.11.2024
	£		£
Trade creditors	5,040		0
Amounts owed to connected companies	6,017		34,062
Amounts owed to director	76,663		81,894
Accruals	2,400		3,000
Corporation tax	464		441
	90,584		119,397

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

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

	30.11.2025		30.11.2024
	£		£
Bank loans (secured)	267,928		235,778

The bank loan is secured against the investment property owned by the Company, and the charge contains a negative pledge.

7. Called-up share capital

	30.11.2025		30.11.2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

8. Related party transactions

Transactions with the entity's director

	30.11.2025		30.11.2024
	£		£
Amounts owed to the director	76,663		81,894

The loan has no fixed date for repayment, and is interest free.

Other related party transactions

	30.11.2025		30.11.2024
	£		£
Amounts owed to connected companies	6,017		34,062
Amounts owed from connected companies	4,147		5,535

During the year, the company entered into transactions with connected companies comprising intercompany transfers to support working capital requirements. The loans have no fixed date for repayment, and are interest free.