REGISTERED NUMBER: 09823642 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LRN INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R Nanda

L G Nanda

REGISTERED OFFICE:

217 East India Dock Road

London

E14 0ED

REGISTERED NUMBER:

09823642 (England and Wales)

ACCOUNTANTS:

Ashfords Partnership LLP

114 - 116 Goodmayes Road

Ilford

Essex

IG3 9UZ

FIXED ASSETS

Investment property

4

1,687,874

1,301,730

CURRENT ASSETS

Debtors

5

31,093

845

Cash at bank

1,697

3,618

32,790

4,463

CREDITORS

Amounts falling due within one year

6

61,592

56,499

NET CURRENT LIABILITIES

(28,802

)

(52,036

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,659,072

1,249,694

CREDITORS

Amounts falling due after more than one year

7

(1,287,196

)

(817,628

)

PROVISIONS FOR LIABILITIES

(90,603

)

(90,603

)

NET ASSETS

281,273

341,463

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

271,808

271,808

Retained earnings

9,365

69,555

SHAREHOLDERS' FUNDS

281,273

341,463

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

The members have not required the company to obtain an audit of its financial statements for the year 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:

L G Nanda - Director

1.	STATUTORY INFORMATION

Lrn Investments 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.

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 represents rental income and is measured at the fair value of the consideration received or receivable. excluding discounts, rebates and value added tax.

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 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,301,730

Additions

386,144

At 31 December 2025

1,687,874

NET BOOK VALUE

At 31 December 2025

1,687,874

At 31 December 2024

1,301,730

Fair value at 31 December 2025 is represented by:

£

Valuation in 2018

49,500

Valuation in 2023

312,911

Cost

1,325,463

1,687,874

Investment properties were valued on an open market basis on by the Directors .

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

845

845

Other debtors

2,194

-

3,039

845

Amounts falling due after more than one year:

Amounts owed by associates

28,054

-

Aggregate amounts

31,093

845

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,300

1,300

Taxation and social security

1,782

2,232

Other creditors

58,510

52,967

61,592

56,499

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

1,193,428

732,000

Amounts owed to associates

93,768

85,628

1,287,196

817,628

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,193,428

732,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank Loan

1,193,428

732,000

The Bank loans are secured by a first charge over the company's properties

9.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

271,808

10.	RELATED PARTY DISCLOSURES

Included under Creditors, amounts owed to associates is:-

a. £93,768 (2024 £85,628) amount owed to Mayfair Acquisitions Ltd

Included under Debtors, amounts due from associates is:-

a. £28,054 (2024 Nil) amount due from Nanda Constructions Limited