Company No: 13513479 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	G R Jackson
	K E Jackson

REGISTERED OFFICE	C/O S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD
	United Kingdom

COMPANY NUMBER

13513479 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2026		2025
		£		£
Fixed assets
Investment property	3	622,871		622,871
Investments	4	171,369		73,001
		794,240		695,872
Current assets
Cash at bank and in hand	5	64,778		25,013
		64,778		25,013
Creditors: amounts falling due within one year	6	( 835,916)		( 712,074)
Net current liabilities		(771,138)		(687,061)
Total assets less current liabilities		23,102		8,811
Net assets		23,102		8,811
Capital and reserves
Called-up share capital	7	4		4
Profit and loss account		23,098		8,807
Total shareholders' funds		23,102		8,811

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Six Penny Bay Investments Ltd (registered number: 13513479) were approved and authorised for issue by the Board of Directors on 13 October 2026. They were signed on its behalf by:

G R Jackson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Six Penny Bay Investments Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O S&W Partners (Manchester) Limited, Pall Mall, 1 Pollen Square, 59 King Street, Manchester, M2 4PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Six Penny Bay Investments Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	622,871
As at 31 March 2026	622,871

The directors have concluded that the fair value of the investment property cannot be measured reliably without undue cost or effort and accordingly the property is stated at cost less accumulated depreciation and impairment.

4. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	1
Disposals	( 1)
At 31 March 2026	0
Carrying value at 31 March 2026	0
Carrying value at 31 March 2025	1

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2025	73,000		73,000
Additions	98,378		98,378
Movement in fair value	( 9)		( 9)
At 31 March 2026	171,369		171,369
Carrying value at 31 March 2026	171,369		171,369
Carrying value at 31 March 2025	73,000		73,000

5. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	64,778		25,013

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	1,802		38
Amounts owed to Group undertakings	334,884		110,785
Taxation and social security	3,354		2,066
Other creditors	495,876		599,185
	835,916		712,074

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 A Ordinary £0.01 shares of £ 0.01 each (2025: nil shares)	1		0
100 B Ordinary £0.01 shares of £ 0.01 each (2025: nil shares)	1		0
1 Redeemable A Ordinary share of £ 1.00	1		1
1 Redeemable B Ordinary share of £ 1.00	1		1
Nil A Ordinary share (2025: 1 share of £ 1.00 )	0		1
Nil B Ordinary share (2025: 1 share of £ 1.00 )	0		1
	4		4