REGISTERED NUMBER: 10976527 (England and Wales)

Earls Way Investments Ltd

Unaudited Financial Statements

for the Period

1 October 2024 to 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Leek

J A Leek

SECRETARY:

R Campbell

REGISTERED OFFICE:

9-11 Vittoria Street

Birmingham

West Midlands

B1 3ND

REGISTERED NUMBER:

10976527 (England and Wales)

ACCOUNTANTS:

UHY Hacker Young (Bham) LLP

9-11 Vittoria Street

Birmingham

B1 3ND

FIXED ASSETS

Tangible assets

4

4,700,000

7,432,941

CURRENT ASSETS

Stocks

392,865

86,547

Debtors

5

127,280

90,318

Cash at bank

1,176,799

273,413

1,696,944

450,278

CREDITORS

Amounts falling due within one year

6

221,565

435,392

NET CURRENT ASSETS

1,475,379

14,886

TOTAL ASSETS LESS CURRENT LIABILITIES

6,175,379

7,447,827

CREDITORS

Amounts falling due after more than one year

7

875,000

2,565,771

NET ASSETS

5,300,379

4,882,056

CAPITAL AND RESERVES

Called up share capital

3,812,858

3,812,858

Retained earnings

1,487,521

1,069,198

SHAREHOLDERS' FUNDS

5,300,379

4,882,056

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 22 September 2026 and were signed on its behalf by:

J S Leek - Director

1.	STATUTORY INFORMATION

Earls Way Investments 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.

Accounting Period

During the period, the company extended its accounting reference date from 30 September to 31 December. Accordingly, these financial statements have been prepared for the 15 month period ended 31 December 2025. The comparative figures relate to the 12 month period ended 30 September 2024 and are therefore not directly comparable with the figures for the current period.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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 period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 October 2024

7,432,941

Additions

9,300

Disposals

(2,742,241

)

At 31 December 2025

4,700,000

NET BOOK VALUE

At 31 December 2025

4,700,000

At 30 September 2024

7,432,941

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

82,038

90,176

Other debtors

45,242

142

127,280

90,318

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

287,292

Trade creditors

5,359

44,826

Taxation and social security

139,941

21,377

Other creditors

76,265

81,897

221,565

435,392

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

875,000

2,565,771

8.	RELATED PARTY TRANSACTIONS

During the period, Earls Way Investments Ltd made available vehicle funding from All Electric Garages Group PLC, a company in which Mr J S Leek holds a directorship. At 31 December 2025, £392,865 was owed by Earls Way Investments Ltd to All Electric Garages Group PLC (2024: £55,000). Interest on vehicle funding was also earned of £2,384 (2024: 7,785).

All Electric Garages Group PLC also provides back office services to Earls Way Investments Ltd. During the period, Earls Way Investments Ltd incurred management charges of £368,936 (2024: £48,000) in relation to these services. At 31 December 2025, £4,800 was owed by Earls Way Investments Ltd to All Electric Garages Group PLC (2024: £92,857).