REGISTERED NUMBER: 02195562 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

U.K. PROPERTY INVESTMENT CORPORATION

LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

100,500

100,500

CURRENT ASSETS

Debtors

5

73,603

77,646

Cash at bank

1,399

551

75,002

78,197

CREDITORS

Amounts falling due within one year

6

65,380

65,948

NET CURRENT ASSETS

9,622

12,249

TOTAL ASSETS LESS CURRENT LIABILITIES

110,122

112,749

PROVISIONS FOR LIABILITIES

7

24,587

24,587

NET ASSETS

85,535

88,162

CAPITAL AND RESERVES

Called up share capital

8

100

100

Special reserve

63,001

63,001

Retained earnings

22,434

25,061

SHAREHOLDERS' FUNDS

85,535

88,162

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Mr R T Caine - Director

1.	STATUTORY INFORMATION

U.K. Property Investment Corporation Limited 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:

02195562

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

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.

TURNOVER

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

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

NIL

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Freehold

property

£

Cost

At 1 December 2024

and 30 November 2025

100,500

Net book value

At 30 November 2025

100,500

At 30 November 2024

100,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

711

7,611

Amounts owed by associates

72,892

70,035

73,603

77,646

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

-

568

Other creditors

64,000

64,000

Accrued expenses

1,380

1,380

65,380

65,948

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

24,587

24,587

Deferred

tax

£

Balance at 1 December 2024

24,587

Balance at 30 November 2025

24,587

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	ULTIMATE CONTROLLING PARTY

U K Property Investment Corporation Limited is a subsidiary of Holmes Property Group Limited, and its ultimate parent company is Corporate Finance UK Limited. Both companies are incorporated in England and Wales.