REGISTERED NUMBER: 14873144 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

END FINANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S R Smith

A D Smith

REGISTERED OFFICE:

Station Yard

Station Road

Ridgmont

Bedfordshire

MK43 0XP

REGISTERED NUMBER:

14873144 (England and Wales)

ACCOUNTANTS:

JVCA Ltd, Chartered Accountants

114 High Street

Cranfield

MK43 0DG

FIXED ASSETS

Investments

4

3,696

3,696

Investment property

5

845,250

350,000

848,946

353,696

CURRENT ASSETS

Debtors

6

60,395

2,000,000

Cash at bank

2,896,545

1,437,156

2,956,940

3,437,156

CREDITORS

Amounts falling due within one year

7

62,234

1,190

NET CURRENT ASSETS

2,894,706

3,435,966

TOTAL ASSETS LESS CURRENT LIABILITIES

3,743,652

3,789,662

CREDITORS

Amounts falling due after more than one year

8

3,800,000

3,799,796

NET LIABILITIES

(56,348

)

(10,134

)

CAPITAL AND RESERVES

Called up share capital

240

240

Retained earnings

(56,588

)

(10,374

)

(56,348

)

(10,134

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by:

A D Smith - Director

1.	STATUTORY INFORMATION

End Finance Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in associates

Investments in associate undertakings are recognised at cost.

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.

Financial instruments

A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at cost. Transaction costs that are directly attributable (other than financial assets or liabilities at fair value through profit or loss) are added to or deducted from the fair value as appropriate, on initial recognition.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.Basic financial instruments include cash, certain debtors and creditors especially loans. Basic financial instruments are valued at cost.

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 NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 May 2024

and 30 April 2025

3,696

NET BOOK VALUE

At 30 April 2025

3,696

At 30 April 2024

3,696

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

350,000

Additions

495,250

At 30 April 2025

845,250

NET BOOK VALUE

At 30 April 2025

845,250

At 30 April 2024

350,000

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other debtors

60,395

2,000,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

60,234

-

Other creditors

2,000

1,190

62,234

1,190

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

3,800,000

3,799,796

9.	RELATED PARTY DISCLOSURES

During the year the company received rents from an associated company of £4,710, paid expenses on behalf of that company of £70,000 and had expenses paid for it by that company of £14,315. At the year end the amount owed to this company was £60,395 (2024: £2,000,000)

During the year the company paid loan interest to a director of £299,332 (2024: £229,577) in respect of a loan of £3,800,000, which was outstanding at the year end.