REGISTERED NUMBER: 11293890 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Equinox Property Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Dr K R Amin

REGISTERED OFFICE:

2 Alder Drive

Timperley

Altrincham

Cheshire

WA15 7YG

REGISTERED NUMBER:

11293890 (England and Wales)

ACCOUNTANTS:

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

FIXED ASSETS

Investment property

4

254,000

220,000

CURRENT ASSETS

Debtors

5

3,623

1,413

Cash at bank

1,751

3,686

5,374

5,099

CREDITORS

Amounts falling due within one year

6

(52,405

)

(50,587

)

NET CURRENT LIABILITIES

(47,031

)

(45,488

)

TOTAL ASSETS LESS CURRENT LIABILITIES

206,969

174,512

CREDITORS

Amounts falling due after more than one year

7

(127,803

)

(128,942

)

PROVISIONS FOR LIABILITIES

(23,684

)

(15,184

)

NET ASSETS

55,482

30,386

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

71,051

45,551

Retained earnings

(15,669

)

(15,265

)

55,482

30,386

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

Dr K R Amin - Director

1.	STATUTORY INFORMATION

Equinox Property Ltd is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value 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 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

220,000

Revaluations

34,000

At 30 April 2026

254,000

NET BOOK VALUE

At 30 April 2026

254,000

At 30 April 2025

220,000

Fair value at 30 April 2026 is represented by:

£

Valuation in 2023

37,735

Valuation in 2024

8,000

Valuation in 2025

15,000

Valuation in 2026

34,000

Cost

159,265

254,000

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

159,265

159,265

Investment property was valued on an open market value basis on 30 April 2026 by Mr K R Amin .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Payment on account

3,360

1,000

Prepayment

263

413

3,623

1,413

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,828

6,694

Directors' current accounts

43,263

42,663

Accrued expenses

1,314

1,230

52,405

50,587

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Loan Patterdale - > 1 Year

70,502

71,647

Loan Kingsheath - > 1 Year

57,301

57,295

127,803

128,942

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Mortgage

7,828

6,694

Mortgage > 1 year

127,803

128,942

135,631

135,636

The above mortgages are secured by fixed and floating charges over the company's assets, held by Aldermore and Paragon.

9.

RESERVES

Revaluation

reserve

£

At 1 May 2025

45,551

Revaluation

25,500

At 30 April 2026

71,051

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Dr K R Amin

Balance outstanding at start of year

(42,663

)

(56,038

)

Amounts advanced

22,274

25,936

Amounts repaid

(23,041

)

(12,561

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(43,430

)

(42,663

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr K R Amin.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Equinox Property Ltd for the year ended 30 April 2026 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Equinox Property Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Equinox Property Ltd and state those matters that we have agreed to state to the director of Equinox Property Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Equinox Property Ltd and its director for our work or for this report.

It is your duty to ensure that Equinox Property Ltd 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 profit of Equinox Property Ltd. You consider that Equinox Property Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Equinox Property Ltd. 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.

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

Date: .............................................