Registration number: 09098066

Eagle i (Investments) Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Eagle i (Investments) Ltd

Company Information

Directors

Mr Lewis Amoroso Miss Phoebe Amoroso Mrs Janet Ann Amoroso Mr Guy Victor Amoroso Miss Macadie Amoroso

Registered office

Tapestry Westcott Cullompton EX15 1RJ

Accountants

A Ferguson Associates Ltd Accountants and Tax AdvisorsAlum House 5 Alum Chine Road Bournemouth Dorset BH4 8DT

Eagle i (Investments) Ltd

(Registration number: 09098066)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	15	20
Investment property	5	2,381,701	2,381,701
		2,381,716	2,381,721
Current assets
Debtors	6	109	203
Cash at bank and in hand		311,902	335,355
		312,011	335,558
Creditors: Amounts falling due within one year	7	(7,063)	(7,210)
Net current assets		304,948	328,348
Total assets less current liabilities		2,686,664	2,710,069
Creditors: Amounts falling due after more than one year	7	(2,549,350)	(2,584,128)
Provisions for liabilities		(3)	(4)
Net assets		137,311	125,937
Capital and reserves
Called up share capital	8	12,500	12,500
Retained earnings		124,811	113,437
Shareholders' funds		137,311	125,937

For the financial year ending 30 June 2026 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 year 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.

Eagle i (Investments) Ltd

(Registration number: 09098066)
Balance Sheet as at 30 June 2026

Approved and authorised by the Board on 4 September 2026 and signed on its behalf by:
 

......................................... Mrs Janet Ann Amoroso Director

......................................... Mr Guy Victor Amoroso Director

Eagle i (Investments) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Tapestry
Westcott
Cullompton
EX15 1RJ

These financial statements were authorised for issue by the Board on 4 September 2026.

2	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 except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises investment property rental income in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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 and deferred 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.

Eagle i (Investments) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	25% reducing balance
Office equipment	Straight line basis over 3 years

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Eagle i (Investments) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

Eagle i (Investments) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2025	1,793	1,793
At 30 June 2026	1,793	1,793
Depreciation
At 1 July 2025	1,773	1,773
Charge for the year	5	5
At 30 June 2026	1,778	1,778
Carrying amount
At 30 June 2026	15	15
At 30 June 2025	20	20

5	Investment properties

	2026 £
At 1 July	2,381,701
At 30 June	2,381,701

No adjustment was deemed necessary to the fair value of the investment properties in the year compared to the previous year.

6

Debtors

Current	2026 £	2025 £
Prepayments	109	203
	109	203

Eagle i (Investments) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	2,669	3,050
Accruals and deferred income	3,594	3,360
Other creditors	800	800
	7,063	7,210

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	2,549,350	2,584,128

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A of £1 each	2,500	2,500	2,500	2,500
Ordinary B of £1 each	2,500	2,500	2,500	2,500
Ordinary C of £1 each	2,500	2,500	2,500	2,500
Ordinary D of £1 each	2,500	2,500	2,500	2,500
Ordinary E of £1 each	2,500	2,500	2,500	2,500
	12,500	12,500	12,500	12,500

Eagle i (Investments) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	2,549,350	2,584,128