Santok Investments Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Santok Investments 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 accounts of Santok Investments Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Santok Investments Limited , as a body, in accordance with the terms of our engagement letter dated 24 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Santok Investments Limited and state those matters that we have agreed to state to the directors of Santok Investments Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Santok Investments Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Santok Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Santok Investments Limited . You consider that Santok Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Santok Investments 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 financial statements.

STG Accountants Ltd t/a STERLING

11/09/2026

STG Accountants Ltd t/as STERLING

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

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Santok Investments Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 04924810

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,362		2,043
Investment Properties	5		3,750,000		3,750,000

			3,751,362		3,752,043
CURRENT ASSETS
Debtors	6	1,450,740		1,497,314
Cash at bank and in hand		78,989		110,882

		1,529,729		1,608,196
Creditors: Amounts Falling Due Within One Year	7	(898,255 )		(1,042,570 )

NET CURRENT ASSETS (LIABILITIES)			631,474		565,626

TOTAL ASSETS LESS CURRENT LIABILITIES			4,382,836		4,317,669

Creditors: Amounts Falling Due After More Than One Year	8		(1,875,000 )		(1,881,350 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(324,099 )		(324,099 )

NET ASSETS			2,183,737		2,112,220

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			2,183,637		2,112,120

SHAREHOLDERS' FUNDS			2,183,737		2,112,220

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Santok Investments Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Vimal Pau

Director

11/09/2026

The notes on pages 4 to 6 form part of these financial statements.

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Santok Investments Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Santok Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04924810 . The registered office is 505 Pinner Road, Harrow, Middlesex, HA2 6EH.

2. Accounting Policies

2.1. Basis of Preparation of 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 requirements of the Companies Act 2006.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The financial statements are presented in sterling, which is the company’s functional currency.

2.2. Turnover

Turnover represents rental income and other amounts receivable from the letting of commercial investment properties, excluding value added tax and after deducting any concessions or allowances.

Rental income is recognised on a straight-line basis over the term of the relevant lease, unless another systematic basis more accurately reflects the pattern in which the benefit from the leased property is received. Lease incentives granted to tenants are recognised as an integral part of total rental income over the lease term.

Service charge income and other property-related income are recognised in the period in which the related services are provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

33.33% on a reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Taxation expense represents the total of current tax and deferred tax.

Current and deferred tax are recognised in the profit and loss account, except where they relate to items recognised in other comprehensive income or directly in equity, in which case they are also recognised in other comprehensive income or directly in equity respectively.

Current tax is measured at the amount expected to be paid or recovered using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed by the reporting date.

Timing differences arise where income and expenses are recognised in tax assessments in periods different from those in which they are recognised in the financial statements. 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 when the timing differences reverse.

Deferred tax liabilities are recognised in respect of fair value gains on investment properties, taking account of the expected manner of recovery of the carrying amount of the relevant property.

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 against future taxable profits.

...CONTINUED

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Santok Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are not discounted.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	77,167

As at 31 December 2025	77,167

Depreciation
As at 1 January 2025	75,124
Provided during the period	681

As at 31 December 2025	75,805

Net Book Value
As at 31 December 2025	1,362

As at 1 January 2025	2,043

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	3,750,000

Qualified Valuers professionally valued the Investment properties at £3,750,000 in September 2024, and, in the opinion of the directors, the market value is not materially different as of the balance sheet date.

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	1,937,691	1,937,691

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	31,399	63,306
Prepayments and accrued income	141	-
Amounts owed by connected companies	1,419,200	1,434,008

	1,450,740	1,497,314

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Santok Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	15,166	1,253
Bank loans and overdrafts	4,793	8,580
Corporation tax	19,437	20,332
VAT	5,758	21,422
Amounts owed to connected companies	671,220	781,200
Accruals and deferred income	103,964	125,053
Directors' loan accounts	77,917	84,730

	898,255	1,042,570

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,875,000	1,881,350

9. Secured Creditors

The bank loan is secured over the company's investment property and by a guarantee by the shareholders. The

loan is repayable in full by 2027 and interest is charges at 1.95% above the base rate per annum.

	2025		2024
	£		£
Bank loans and overdrafts	1,875,000		1,875,000

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Reserves

	Profit and Loss Account
	£
As at 1 January 2025	2,112,120
Profit for the year and total comprehensive income	71,517

As at 31 December 2025	2,183,637

Of which, £1,516,181 is undistributable fair value reserve.

12. Related Party Transactions

At the year-end, amounts due from connected companies in which a director has a beneficial interest totalled £1,419,179 (2024: £1,434,008), while amounts due to such connected companies totalled £617,220 (2024: £781,200 ). These balances were unsecured, interest-free and repayable on demand.

At the balance sheet date, there are amounts owed to the directors totalling £77,917 (2024: £84,730). These amounts due are interest-free and repayable on demand.

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