REGISTERED NUMBER: 09427382 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Impero (Development Management) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Williams

Mrs R W Williams

REGISTERED OFFICE:

The Grange

Leeds Road

Bramhope

Leeds

LS16 9JB

REGISTERED NUMBER:

09427382 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Tangible assets

4

3,333

1,219,907

Investments

5

470,098

-

Investment property

6

1,670,000

-

2,143,431

1,219,907

CURRENT ASSETS

Stocks

-

268,954

Debtors

7

15,055

6,919

Cash at bank

525,313

35,221

540,368

311,094

CREDITORS

Amounts falling due within one year

8

392,835

536,704

NET CURRENT ASSETS/(LIABILITIES)

147,533

(225,610

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,290,964

994,297

CREDITORS

Amounts falling due after more than one year

9

(776,737

)

(776,737

)

PROVISIONS FOR LIABILITIES

(123,890

)

(983

)

NET ASSETS

1,390,337

216,577

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

12

369,175

-

Retained earnings

1,021,161

216,576

1,390,337

216,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 15 September 2026 and were signed on its behalf by:

D R Williams - Director

1.	STATUTORY INFORMATION

Impero (Development Management) 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.

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.

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

-

2% straight line

Fixtures and fittings

-

15% reducing balance

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.

Stocks

Stock represents work in progress as at the year end in respect of ongoing development projects. Work in progress is measured at the lower of cost and net realisable 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

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 March 2025

1,412,879

5,703

1,418,582

Reclassification/transfer

(1,412,879

)

-

(1,412,879

)

At 28 February 2026

-

5,703

5,703

DEPRECIATION

At 1 March 2025

196,893

1,782

198,675

Charge for year

-

588

588

Reclassification/transfer

(196,893

)

-

(196,893

)

At 28 February 2026

-

2,370

2,370

NET BOOK VALUE

At 28 February 2026

-

3,333

3,333

At 28 February 2025

1,215,986

3,921

1,219,907

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

450,989

Revaluations

19,109

At 28 February 2026

470,098

NET BOOK VALUE

At 28 February 2026

470,098

Cost or valuation at 28 February 2026 is represented by:

Other

investments

£

Valuation in 0

470,098

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Revaluations

257,121

Reclassification/transfer

1,412,879

At 28 February 2026

1,670,000

DEPRECIATION

Revaluation adjustments

(196,893

)

Reclassification/transfer

196,893

At 28 February 2026

-

NET BOOK VALUE

At 28 February 2026

1,670,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2024

1,670,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,479

6,919

Other debtors

8,576

-

15,055

6,919

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

60,000

-

Amounts owed to participating interests

3,282

430,569

Taxation and social security

326,674

13,651

Other creditors

2,879

92,484

392,835

536,704

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 10)

776,737

776,737

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

776,737

776,737

11.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

776,737

776,737

The loan is secured over all assets.

12.

RESERVES

Fair

value

reserve

£

Fair value reserve

369,175

At 28 February 2026

369,175