REGISTERED NUMBER: 07914907 (England and Wales)

Priory Estates Investments Ltd

Unaudited Financial Statements

for the year ended

31 January 2026

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Investment property

4

1,901,500

1,901,500

CURRENT ASSETS

Cash at bank

18,153

21,136

CREDITORS

Amounts falling due within one year

5

(275,742

)

(297,375

)

NET CURRENT LIABILITIES

(257,589

)

(276,239

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,643,911

1,625,261

CREDITORS

Amounts falling due after more than one year

6

(893,587

)

(888,010

)

PROVISIONS FOR LIABILITIES

(105,058

)

(105,058

)

NET ASSETS

645,266

632,193

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

480,644

480,644

Retained earnings

164,522

151,449

SHAREHOLDERS' FUNDS

645,266

632,193

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 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 23 October 2026 and were signed on its behalf by:

J Rees - Director

1.	STATUTORY INFORMATION

Priory Estates Investments Ltd 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:

07914907

Registered office:

Town Wall House

Balkerne Hill

Colchester

Essex

CO3 3AD

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 represents rents receivable by the company.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.

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 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 February 2025

and 31 January 2026

1,901,500

NET BOOK VALUE

At 31 January 2026

1,901,500

At 31 January 2025

1,901,500

Cost or valuation at 31 January 2026 is represented by:

£

Valuation in 2017

32,982

Valuation in 2020

257,079

Valuation in 2022

208,195

Valuation in 2023

(8,500

)

Valuation in 2024

5,946

Valuation in 2025

90,000

Cost

1,315,798

1,901,500

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to related undertakings

180,933

180,800

Taxation and social security

3,072

2,834

Other creditors

91,737

113,741

275,742

297,375

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

893,587

888,010

2026

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Loans

893,587

888,010

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Loans

911,298

908,474

There are legal charges over the investment properties:

The National Westminster Bank has a fixed and floating charge

over the assets of the company dated 26 October 2021