REGISTERED NUMBER: 12066717 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

EWD INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr E W D Duncan

REGISTERED OFFICE:

61 Eastgate

Beverley

East Yorkshire

HU17 0DR

REGISTERED NUMBER:

12066717 (England and Wales)

ACCOUNTANTS:

Sowerby

Chartered Accountants

Beckside Court

Annie Reed Road

Beverley

East Yorkshire

HU17 0LF

FIXED ASSETS

Tangible assets

4

10,088

24,537

Investment property

5

1,933,381

1,788,663

1,943,469

1,813,200

CURRENT ASSETS

Debtors

6

25,000

25,000

Cash at bank

86,105

1,332

111,105

26,332

CREDITORS

Amounts falling due within one year

7

710,599

662,575

NET CURRENT LIABILITIES

(599,494

)

(636,243

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,343,975

1,176,957

CREDITORS

Amounts falling due after more than one year

8

(742,684

)

(643,620

)

PROVISIONS FOR LIABILITIES

(1,348

)

(4,662

)

NET ASSETS

599,943

528,675

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

599,843

528,575

SHAREHOLDERS' FUNDS

599,943

528,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 12 October 2026 and were signed by:

Mr E W D Duncan - Director

1.	STATUTORY INFORMATION

EWD Investments Limited is a private company limited by shares and incorporated and domiciled in England. It has its registered office and principal place of business at 61 Eastgate, Beverley, HU17 0DR.

The principal activity of the company is letting and operating of own or leased real estate.

The presentational currency of the financial statements is Pound Sterling (£).

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.

Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover

Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

All sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Investment property

The fair value of the investment properties has been considered by the directors through the use of observable market data for similar properties. The directors consider that the historical cost is a reasonable estimate of fair value.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

40,290

Additions

5,995

Disposals

(32,500

)

At 30 June 2026

13,785

DEPRECIATION

At 1 July 2025

15,753

Charge for year

5,665

Eliminated on disposal

(17,721

)

At 30 June 2026

3,697

NET BOOK VALUE

At 30 June 2026

10,088

At 30 June 2025

24,537

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

1,788,663

Additions

144,718

At 30 June 2026

1,933,381

NET BOOK VALUE

At 30 June 2026

1,933,381

At 30 June 2025

1,788,663

The investment properties were valued by the director on an open market basis on 30th June 2025.

Fair value at 30 June 2026 is represented by:

£

Valuation in 2022

109,000

Valuation in 2023

(3,256

)

Valuation in 2025

115,153

Valuation in 2026

101,250

Cost

1,611,234

1,933,381

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

25,000

25,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

29,493

29,493

Taxation and social security

26,481

11,831

Other creditors

654,625

621,251

710,599

662,575

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

742,684

643,620

2026

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

624,713

525,649

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

772,177

673,113

The mortgage funding is secured against the respective property to which the loan relates.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed its director 2026: 650,077 (2025: 615,098). The loan is free from interest and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr E W D Duncan.