REGISTERED NUMBER: 06356561 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Interopa Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Cuttica

L Cuttica

G A Cuttica

SECRETARY:

L Cuttica

REGISTERED OFFICE:

C/O Citycas, Room 540

Linen Hall

162-168 Regent Street

London

W1B 5TF

REGISTERED NUMBER:

06356561 (England and Wales)

ACCOUNTANTS:

City, Chartered Accountants

Suite 540, 5th Floor,

Linen Hall

162- 168 Regent Street

London

W1B 5TF

FIXED ASSETS

Tangible assets

4

4,850,976

4,851,302

Investments

5

20,000

20,000

4,870,976

4,871,302

CURRENT ASSETS

Debtors

6

9,217

5,335

Cash at bank

56,082

23,018

65,299

28,353

CREDITORS

Amounts falling due within one year

7

(390,854

)

(377,920

)

NET CURRENT LIABILITIES

(325,555

)

(349,567

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,545,421

4,521,735

PROVISIONS FOR LIABILITIES

(743,843

)

(743,843

)

NET ASSETS

3,801,578

3,777,892

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Revaluation reserve

8

2,975,374

2,975,374

Retained earnings

806,204

782,518

3,801,578

3,777,892

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 1 October 2026 and were signed on its behalf by:

J Cuttica - Director

1.	STATUTORY INFORMATION

Interopa 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 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.

Freehold property

-

Freehold properties are not depreciated.

Long leasehold

-

Long leaseholds are not depreciated

Fixtures and fittings

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 1 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Long

and

property

leasehold

fittings

Totals

£

£

£

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

3,365,000

1,485,000

20,937

4,870,937

DEPRECIATION

At 1 April 2025

-

-

19,635

19,635

Charge for year

-

-

326

326

At 31 March 2026

-

-

19,961

19,961

NET BOOK VALUE

At 31 March 2026

3,365,000

1,485,000

976

4,850,976

At 31 March 2025

3,365,000

1,485,000

1,302

4,851,302

Cost or valuation at 31 March 2026 is represented by:

Fixtures

Freehold

Long

and

property

leasehold

fittings

Totals

£

£

£

£

Valuation in 2011

287,522

22,721

-

310,243

Valuation in 2023

642,647

449,853

-

1,092,500

Valuation in 2025

1,392,353

180,278

-

1,572,631

Cost

1,042,478

832,148

20,937

1,895,563

3,365,000

1,485,000

20,937

4,870,937

The Freehold and Long Leasehold properties were revalued by Dobbin Sullivan, Chartered Surveyors, Burrows House, 415 High Street, Stratford, London. E15, 4QZ on the 26th September 2024..

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

20,000

NET BOOK VALUE

At 31 March 2026

20,000

At 31 March 2025

20,000

The company owns 100% of the share capital of Interopa Holidays Limited.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,825

1,825

Other debtors

7,392

3,510

9,217

5,335

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

3,530

2,478

Amounts owed to group undertakings

267,941

320,666

Taxation and social security

18,198

9,952

Other creditors

101,185

44,824

390,854

377,920

8.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

2,975,374

9.	RELATED PARTY DISCLOSURES

During the year, total dividend of £52,000 were paid to the shareholders.

Interopa Holidays Limited is a 100% subsidiary of Interopa Investments Limited.

The company lets office premises to Interopa Holidays Limited at arm's length basis. The annual rent was £60,000 (2025: £60,000)

The company charged Interopa Holidays Limited a management fee of £90.000 (£2025: £90,000)

At the year end, the company owed Interopa Holidays Limited £267,941 (2025: £320,666)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is J Cuttica.

The ultimate controlling party is L Cuttica.