Company No: 07861084 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	901,499		901,499
		901,499		901,499
Current assets
Debtors	4	4,540,002		4,540,002
		4,540,002		4,540,002
Creditors: amounts falling due within one year	5	( 5,380,405)		( 5,380,405)
Net current liabilities		(840,403)		(840,403)
Total assets less current liabilities		61,096		61,096
Net assets		61,096		61,096
Capital and reserves
Called-up share capital	6	2		2
Profit and loss account		61,094		61,094
Total shareholders' funds		61,096		61,096

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.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge 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 Compass Leisure Investments Ltd (registered number: 07861084) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

N J Gourgey Director

06 August 2026

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 year, unless otherwise stated.

General information and basis of accounting

Compass Leisure Investments Ltd (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 48 Rochester Row, London SWIP 1JU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	2		2

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 December 2024	901,499		901,499
At 30 November 2025	901,499		901,499
Carrying value at 30 November 2025	901,499		901,499
Carrying value at 30 November 2024	901,499		901,499

4. Debtors

	2025		2024
	£		£
Other debtors	4,540,002		4,540,002

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	5,380,405		5,380,405

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Equity ordinary shares of £ 1.00 each	2		2

7. Related party transactions

The directors have varying interests in a number of other companies, either as directors and/or participators, with whom transactions have taken place.

Included in other debtors is a balance of £1,000,000 (2024: £1,000,000) owed from a company under common control. This balance is unsecured and interest free, with no fixed repayment terms.

Included within other debtors are balances of £3,540,000 (2024: £3,540,000) owed from connected companies. These balances are unsecured and interest free, with no fixed repayment terms.

Included within other creditors are balances totalling £5,380,405 (2024: £5,380,405) owed to connected companies. These balances are unsecured and interest free, with no fixed repayment terms.

In the year, the company charged its investments in and sums due from Brentford Hotels Ltd to Operational Real Estate Finance LLP for sums lent to the other company.