UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

PAYNE INVESTMENT GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Payne

Mrs A S Payne

REGISTERED OFFICE:

C/o Evans Weir

The Victoria

25 St Pancras

Chichester

West Sussex

PO19 7LT

REGISTERED NUMBER:

11291941 (England and Wales)

ACCOUNTANTS:

Evans Weir

The Victoria

25 St Pancras

Chichester

West Sussex

PO19 7LT

FIXED ASSETS

Tangible assets

4

328

331

Investment property

5

1,114,069

1,104,069

1,114,397

1,104,400

CURRENT ASSETS

Debtors

6

296

359

Cash at bank

83,379

29,790

83,675

30,149

CREDITORS

Amounts falling due within one year

7

259,569

264,231

NET CURRENT LIABILITIES

(175,894

)

(234,082

)

TOTAL ASSETS LESS CURRENT LIABILITIES

938,503

870,318

CREDITORS

Amounts falling due after more than one year

8

(777,926

)

(720,935

)

PROVISIONS FOR LIABILITIES

(30,170

)

(22,420

)

NET ASSETS

130,407

126,963

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

110,407

106,963

SHAREHOLDERS' FUNDS

130,407

126,963

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th October 2026 and were signed on its behalf by:

M Payne - Director

Mrs A S Payne - Director

1.	STATUTORY INFORMATION

Payne Investment Group 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.

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

-

Straight line over 3 years

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Creditors

Short term creditors are measured at the transaction price.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2025

1,431

Additions

454

Disposals

(436

)

At 30th April 2026

1,449

DEPRECIATION

At 1st May 2025

1,100

Charge for year

242

Eliminated on disposal

(221

)

At 30th April 2026

1,121

NET BOOK VALUE

At 30th April 2026

328

At 30th April 2025

331

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2025

1,104,069

Revaluations

10,000

At 30th April 2026

1,114,069

NET BOOK VALUE

At 30th April 2026

1,114,069

At 30th April 2025

1,104,069

Fair value at 30th April 2026 is represented by:

£

Valuation in 2022

745,608

Valuation in 2023

375,461

Valuation in 2024

(31,000

)

Valuation in 2025

14,000

Valuation in 2026

10,000

1,114,069

If Investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

986,069

986,069

Investment property was valued on an open market value basis on 30th April 2026 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

296

359

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

281

3,497

Other creditors

259,288

260,734

259,569

264,231

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

777,926

720,935

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

777,926

720,935

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Other loans

777,926

720,935