REGISTERED NUMBER: NI633318 (Northern Ireland)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ELDERWOOD INVESTMENTS LIMITED

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

J T Johnston

REGISTERED OFFICE:

17 Old Church Lane

Aghalee

Craigavon

Co. Antrim

BT67 0EY

REGISTERED NUMBER:

NI633318 (Northern Ireland)

ACCOUNTANTS:

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

The director presents his report with the financial statements of the company for the year ended 31 August 2025.

DIRECTOR

J T Johnston held office during the whole of the period from 1 September 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J T Johnston - Director

13 August 2026

TURNOVER

-

-

Administrative expenses

814

469

OPERATING LOSS and

LOSS BEFORE TAXATION

(814

)

(469

)

Tax on loss

4

-

-

LOSS FOR THE FINANCIAL YEAR

(814

)

(469

)

FIXED ASSETS

Investment property

5

230,316

230,316

CURRENT ASSETS

Debtors

6

2

2

CREDITORS

Amounts falling due within one year

7

238,201

237,387

NET CURRENT LIABILITIES

(238,199

)

(237,385

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,883

)

(7,069

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(7,885

)

(7,071

)

(7,883

)

(7,069

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

J T Johnston - Director

1.	STATUTORY INFORMATION

Elderwood Investments Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Investment property

Investment property comprises property held for the purpose of earning rental income and/or for capital appreciation, rather than for use in the production or supply of goods or services, for administrative purposes or for sale in the ordinary course of business.

Investment property is initially recognised at cost, including transaction costs.

Investment property is subsequently measured at fair value at each reporting date, with any change in fair value recognised in the profit and loss account in the period in which it arises. Fair value is determined in accordance with the requirements of FRS 102, Section 16 and Section 2A Fair Value Measurement.

Rental income from investment property is recognised in profit or loss.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

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

4.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 31 August 2025 nor for the year ended 31 August 2024.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

230,316

NET BOOK VALUE

At 31 August 2025

230,316

At 31 August 2024

230,316

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed by group undertakings

2

2

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed to group undertakings

236,383

235,963

Other creditors

1,818

1,424

238,201

237,387

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by James Johnston and Helen Johnston, who are husband and wife and exercise joint control over the company.

9.	RELATED PARTY DISCLOSURE

£236,383 is owed to companies which are under the control of James Johnston Jnr & Helen Johnston.

10.	GOING CONCERN

At 31 August 2025 the company's liabilities exceeded its assets by £7,883

The company is dependant on the continuing support of its director to meet its commitments as they fall due.

The director has plans in place to ensure that the company deals with the outstanding liabilities in the near future.

On the basis that the directors continue to support the company they believe it can continue as a going concern.