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REGISTERED NUMBER: 06451242 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

XENIOS INVESTMENTS LIMITED
XENIOS INVESTMENTS LIMITED (REGISTERED NUMBER: 06451242)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026




Page

Statement of Financial Position 1

Notes to the Financial Statements 2


XENIOS INVESTMENTS LIMITED (REGISTERED NUMBER: 06451242)

STATEMENT OF FINANCIAL POSITION
31 JANUARY 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Investments 4 100 100
Investment property 5 5,845,000 5,361,430
5,845,100 5,361,530

CURRENT ASSETS
Debtors 6 559,569 929,390
Cash at bank and in hand 26,729 31,188
586,298 960,578
CREDITORS
Amounts falling due within one year 7 1,308,877 1,731,589
NET CURRENT LIABILITIES (722,579 ) (771,011 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
5,122,521
4,590,519

CREDITORS
Amounts falling due after more than one
year
8
(3,503,913
)
(3,503,678
)

PROVISIONS FOR LIABILITIES 11 (366,345 ) (245,452 )
NET ASSETS 1,252,263 841,389

CAPITAL AND RESERVES
Called up share capital 600 600
Fair value reserve 12 1,099,035 736,357
Retained earnings 152,628 104,432
1,252,263 841,389

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 8 October 2026 and were signed by:




Mr C P Koumourou - Director


The notes form part of these financial statements

Page 1
XENIOS INVESTMENTS LIMITED (REGISTERED NUMBER: 06451242)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

1. STATUTORY INFORMATION

Xenios Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06451242

Registered office: Unit 11 Devonshire Business Centre
Cranborne Road
Potters Bar
Hertfordshire
EN6 3JR

The presentation currency of the financial statements is the 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.

Preparation of consolidated financial statements
The financial statements contain information about Xenios Investments Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are significant judgements and estimates involved in the preparation of the financial statements.

Revenue
Revenue represents the value of rental income chargeable in respect of the company's investment property. Revenue is recognised evenly over the period of the rental agreement.

Investments in subsidiaries
Investments in subsidiaries are recognised at cost less impairment.

Investment property
Investment property, which is property held to earn rentals, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.

Subsequently it is measured at fair value at the reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Deferred tax is provided on these gains at the rate expected to apply if the property is sold at the balance sheet date.

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 statement of financial position date.


Page 2 continued...
XENIOS INVESTMENTS LIMITED (REGISTERED NUMBER: 06451242)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the statement of financial position 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.

Cash and cash equivalent
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2025
and 31 January 2026 100
NET BOOK VALUE
At 31 January 2026 100
At 31 January 2025 100

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2025 5,361,430
Revaluations 483,570
At 31 January 2026 5,845,000
NET BOOK VALUE
At 31 January 2026 5,845,000
At 31 January 2025 5,361,430

Page 3 continued...
XENIOS INVESTMENTS LIMITED (REGISTERED NUMBER: 06451242)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026

5. INVESTMENT PROPERTY - continued

Fair value at 31 January 2026 is represented by:
£   
Valuation in 2018 313,630
Valuation in 2020 394,384
Valuation in 2023 286,885
Valuation in 2024 155,577
Valuation in 2025 (168,666 )
Valuation in 2026 483,570
Cost 4,379,620
5,845,000

If investment properties had not been revalued it would have been included at the following historical cost:

2026 2025
£    £   
Cost 4,379,620 4,379,620

Investment properties were valued on an open market basis on 31 January 2026 by the director .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 1,142 2,210
Other debtors 558,427 927,180
559,569 929,390

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Bank loans and overdrafts (see note 9) 3,094 9,208
Trade creditors 6,084 59,999
Taxation and social security 47,925 31,139
Other creditors 1,251,774 1,631,243
1,308,877 1,731,589

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2026 2025
£    £   
Bank loans (see note 9) 3,503,913 3,503,678

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 3,503,913 3,500,615

9. LOANS

An analysis of the maturity of loans is given below:

2026 2025
£    £   
Amounts falling due within one year or on demand:
Bank loans 3,094 9,208

Page 4 continued...
XENIOS INVESTMENTS LIMITED (REGISTERED NUMBER: 06451242)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026

9. LOANS - continued
2026 2025
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years - 3,063

Amounts falling due in more than five years:
Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 3,503,913 3,500,615

10. SECURED DEBTS

The following secured debts are included within creditors:

2026 2025
£    £   
Bank loans 3,503,913 3,500,615

Bank loans are secured by way of fixed charges on the properties of the company and contain a negative pledge.

11. PROVISIONS FOR LIABILITIES
2026 2025
£    £   
Deferred tax 366,345 245,452

Deferred
tax
£   
Balance at 1 February 2025 245,452
Provided during year 120,893
Balance at 31 January 2026 366,345

12. RESERVES
Fair
value
reserve
£   
At 1 February 2025 736,357
Movement in the year 362,678

At 31 January 2026 1,099,035

13. RELATED PARTY DISCLOSURES

Included in the other debtors due within a year is an amount of £555,852 (2025: £458,072) due from connected companies with common directorship and shareholding. The loans remain interest free and recoverable on demand.

Included in the other creditors due within a year is an amount of £853,629 (2025: £855,119) due to connected companies under common directorship and shareholding. Also included is an amount of £162,198 (2025: £558,477) due to the shareholders and the director of the company. The loans remain interest free and repayable on demand.

Page 5