GFK Investments LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC420365 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

GFK INVESTMENTS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

FAIRHOMES INVESTMENTS LIMITED

C Georgiou

I Kontis

REGISTERED OFFICE:

12 Gateway Mews

Bounds Green

London

N11 2UT

REGISTERED NUMBER:

OC420365 (England and Wales)

ACCOUNTANTS:

G. George Associates Limited

Chartered Certified Accountants

12 Gateway Mews

Ring Way

London

N11 2UT

FIXED ASSETS

Tangible assets

4

525

350

Investment property

5

2,150,000

2,150,525

2,150,350

CURRENT ASSETS

Debtors

10,102

8,799

Cash at bank

19,690

23,475

29,792

32,274

CREDITORS

Amounts falling due within one year

6

9,153

9,046

NET CURRENT ASSETS

20,639

23,228

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,171,164

2,173,578

CREDITORS

Amounts falling due after more than one
year

7

1,035,415

1,035,224

NET ASSETS ATTRIBUTABLE TO
MEMBERS

1,135,749

1,138,354

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

130,227

132,832

MEMBERS' OTHER INTERESTS

Fair value reserve

10

1,005,522

1,135,749

1,138,354

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

130,227

132,832

Members' other interests

1,005,522

Amounts due from members

(10,102

)

(8,799

)

1,125,647

1,129,555

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 18 September 2026 and were signed by:

FAIRHOMES INVESTMENTS LIMITED - Designated member

C Georgiou - Designated member

1.	STATUTORY INFORMATION

GFK Investments LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

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 and shared between members in accordance with profit sharing ratio.

In order to differentiate the fair value reserves, any movement during the year is transferred from members current account to fair value reserves.

Taxation

As members are liable for taxation on their share of the profits of the LLP there is no corporation or deferred tax charges.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

2,178

Additions

350

At 31 March 2026

2,528

DEPRECIATION

At 1 April 2025

1,828

Charge for year

175

At 31 March 2026

2,003

NET BOOK VALUE

At 31 March 2026

525

At 31 March 2025

350

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

2,150,000

NET BOOK VALUE

At 31 March 2026

2,150,000

At 31 March 2025

2,150,000

Investment property was valued on an open market basis on 31/03/2026 by the members.

Fair value at 31 March 2026 is represented by:

£

Valuation in 2023

437,500

Cost

1,712,500

2,150,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Other creditors

9,153

9,046

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans

1,035,415

1,035,224

31.3.26

31.3.25

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,035,415

1,035,224

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

Bank loans

1,035,415

1,035,224

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

10.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

1,005,522