ACCOUNTS - Final Accounts preparation

Registered number: 05879278

GEORGIEFF CAPITAL (UK) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

GEORGIEFF CAPITAL (UK) LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GEORGIEFF CAPITAL (UK) LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Georgieff Capital (UK) Limited for the year ended 31 December 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Georgieff Capital (UK) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Georgieff Capital (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Georgieff Capital (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Georgieff Capital (UK) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Georgieff Capital (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Georgieff Capital (UK) Limited. You consider that Georgieff Capital (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Georgieff Capital (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Haggards Crowther LLP

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

4 September 2026

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GEORGIEFF CAPITAL (UK) LIMITED

REGISTERED NUMBER: 05879278

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	5		1,450,474		303
Investment property	6		-		1,450,247
			1,450,474		1,450,550
Current assets
Debtors: amounts falling due within one year	7	162		160
Cash at bank and in hand		7,553		1,569
		7,715		1,729
Creditors: amounts falling due within one year	8	(1,142,519)		(1,126,206)
Net current liabilities			(1,134,804)		(1,124,477)
Total assets less current liabilities			315,670		326,073

Net assets			315,670		326,073

Capital and reserves
Called up share capital	490,000	490,000
Profit and loss account	(174,330)	(163,927)
	315,670	326,073

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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GEORGIEFF CAPITAL (UK) LIMITED

REGISTERED NUMBER: 05879278

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

Mr N G Atkins

Director

Date: 4 September 2026

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GEORGIEFF CAPITAL (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Georgieff Capital (UK) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05879278 and its registered address is 5 Fleet Place, London, England, EC4M 7RD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Turnover

Turnover represents the value of rent provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the rental income provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of rent, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

2.3

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 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

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GEORGIEFF CAPITAL (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings

25%

Depreciation is not charged on freehold property as the residual value of the property is equal to or higher than the book value.

2.5

Investment property

As permitted under Section 16.4 A of FRS102, Investment property rented to a group entity is included at cost less any accumulated depreciation and any accumulated impairment losses. In prior years, the fair value model for property was reflected in the accounts with any movement recognised in the Income statement. The impact of the change in policy is disclosed in note 6 to the accounts.

2.6

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	Judgements in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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GEORGIEFF CAPITAL (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Tangible fixed assets

	Freehold property	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 January 2025	-	6,180	6,180
Transfers between classes	1,450,247	-	1,450,247
At 31 December 2025	1,450,247	6,180	1,456,427
Depreciation
At 1 January 2025	-	5,877	5,877
Charge for the year on owned assets	-	76	76
At 31 December 2025	-	5,953	5,953
Net book value
At 31 December 2025	1,450,247	227	1,450,474
At 31 December 2024	-	303	303

Freehold property is held at cost. In prior years, the fair value model was applied and the directors considered the value to be consistent with the cost of the property, as a result no change to the prior year figures is required to reflect the change in policy.

6.	Investment property

		Freehold investment property
		£

	At 1 January 2025	1,450,247
	Transfers between classes	(1,450,247)
	At 31 December 2025	-

Due to the change in accounting policy regarding the treatment of investment properties rented to group entities, the investment property has been transferred at cost to Tangible fixed assets.

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GEORGIEFF CAPITAL (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Prepayments and accrued income	162	160
	162	160

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	1,136,039	1,124,465
Accruals and deferred income	6,480	1,741
	1,142,519	1,126,206

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