ACCOUNTS - Final Accounts preparation

Registered number: 14137772

THREE SIX ZERO SPV5 LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

THREE SIX ZERO SPV5 LIMITED

REGISTERED NUMBER: 14137772

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		950,341		950,341
			950,341		950,341
Current assets
Debtors: amounts falling due within one year	5	153,175		28,175
		153,175		28,175
Creditors: amounts falling due within one year	6	(9,493)		(4,600)
Net current assets			143,682		23,575
Total assets less current liabilities			1,094,023		973,916

Net assets			1,094,023		973,916

Capital and reserves
Called up share capital	7	325,974	325,974
Profit and loss account		768,049	647,942
		1,094,023	973,916

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

P D Macrae

Director

Date: 23 September 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1

THREE SIX ZERO SPV5 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Three Six Zero SPV5 Limited is a limited company incorporated and registered in England and Wales. Its registered office is C/O Hillier Hopkins LLP, Ground Floor, 45 Pall Mall, London, SW1Y 5JG.

The principal activity of the Company is that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Investment income

Investment income is generated from distributions received from joint ventures. Income is recognised when the right to that income is earned.

Interest income is recognised in profit or loss using the effective interest method.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.4

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 2

THREE SIX ZERO SPV5 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

	Unlisted investments	Investment in joint ventures	Total
	£	£	£
Cost or valuation
At 1 January 2025	325,973	624,368	950,341
At 31 December 2025	325,973	624,368	950,341

Page 3

THREE SIX ZERO SPV5 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	153,175	28,175
	153,175	28,175

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	4,699	-
Accruals and deferred income	4,794	4,600
	9,493	4,600

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary A share of £1.00	1	1
32,597,300 (2024 - 32,597,300) Ordinary C shares of £0.01 each	325,973	325,973

	325,974	325,974

8.	Related party transactions
	At the balance sheet date, the Company owed group companies £4,699 (2024: £nil). At the balance sheet date, the company was owed £153,175 (2024: £28,175) by group companies. During the year, there was no key management personnel remuneration paid (2024: £nil).

9.	Controlling party

The immediate parent company is Three Six Zero, LP, a Limited Partnership incorporated and registered in the United States of America.

In the opinion of the Directors, there is no ultimate controlling party.

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THREE SIX ZERO SPV5 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

10.	Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 23 September 2026 by Michael Jacoby FCA (Senior Statutory Auditor) on behalf of Hillier Hopkins LLP.

Page 5