Registration number: 16114125

Candyfloss Investments Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Candyfloss Investments Limited

(Registration number: 16114125)
Balance Sheet as at 31 December 2025

	Note	2025 £
Fixed assets
Investment property	3		54,063
Current assets
Cash at bank and in hand		882
Creditors: Amounts falling due within one year	4	(54,470)
Net current liabilities			(53,588)
Net assets			475
Capital and reserves
Called up share capital	5	4
Profit and loss account		471
Total equity			475

For the financial period ending 31 December 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 September 2026 and signed on its behalf by:
 

......................................... Dr S Jivanji Director

Candyfloss Investments Limited

Notes to the Unaudited Financial Statements For The Period from 2 December 2024 to 31 December 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The presentation currency is £ sterling.

Revenue recognition

Turnover comprises the total of rents received from investment properties held by the company.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Share capital

Ordinary shares are classified as equity.

2	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Candyfloss Investments Limited

Notes to the Unaudited Financial Statements For The Period from 2 December 2024 to 31 December 2025

3	Investment properties

	2025 £
Additions	54,063
At 31 December	54,063

The directors consider that the carrying value in the accounts is not materially different to the fair value of the property at the year end.

4

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Taxation and social security	110
Other creditors	54,360
	54,470

5	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary of £1 each	4	4