REGISTERED NUMBER: 11882829 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

SSTL INVESTMENTS LTD

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

Mrs S Paice

S J England

Mrs S M England

REGISTERED OFFICE:

The Counting House

27 High Street

Lutterworth

Leicestershire

LE17 4AY

REGISTERED NUMBER:

11882829 (England and Wales)

ACCOUNTANTS:

PWH Accountancy Ltd

The Counting House

High Street

Lutterworth

Leicestershire

LE17 4AY

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of property investment.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2025 to the date of this report.

Mrs S Paice

S J England

Other changes in directors holding office are as follows:

D R England - deceased 10 February 2025

Mrs S M England - appointed 1 February 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs S Paice - Director

14 October 2026

TURNOVER

181,429

172,208

Administrative expenses

91,046

206,711

OPERATING PROFIT/(LOSS)

90,383

(34,503

)

Interest payable and similar expenses

99,163

14,583

LOSS BEFORE TAXATION

(8,780

)

(49,086

)

Tax on loss

5

-

-

LOSS FOR THE FINANCIAL YEAR

(8,780

)

(49,086

)

FIXED ASSETS

Investment property

6

1,509,201

1,509,201

CURRENT ASSETS

Debtors

7

29,717

4,375

Cash at bank

14,576

1,124,518

44,293

1,128,893

CREDITORS

Amounts falling due within one year

8

110,558

122,173

NET CURRENT (LIABILITIES)/ASSETS

(66,265

)

1,006,720

TOTAL ASSETS LESS CURRENT LIABILITIES

1,442,936

2,515,921

CREDITORS

Amounts falling due after more than one year

9

1,357,793

2,421,998

NET ASSETS

85,143

93,923

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

11

84,943

93,723

SHAREHOLDERS' FUNDS

85,143

93,923

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2026 and were signed on its behalf by:

Mrs S Paice - Director

S J England - Director

1.	STATUTORY INFORMATION

SSTL Investments Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant, Actual results may differ from these estimates.

Turnover

Revenue comprises the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Revenue is shown net of VAT and trade discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities. The amount of revenue is not considered to be reliably measurable until all contingencies relating to the sale have been resolved. The company bases its estimates on historical results, taking into consideration the type of customer, the type of transaction and the specifics of each arrangement.

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.

Financial instruments

Financial assets

Receivables are stated at amortised cost using the effective interest rate method. A provision for impairment of receivables is established where there is objective evidence that the company will not be able to collect all amounts due according to the original terms of payment. Receivables are considered for impairment on a case by case basis and any provision is based on the directors' assessment of the amount recoverable on each receivable.

Financial liabilities

The company's financial liabilities include trade and other payables, which are measured at amortised cost using the effective interest rate method. Financial liabilities are recognised when the company becomes a party to the contractual agreements of the instrument. Interest-related charges are recognised as an expense in the period in which they are incurred.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less, and bank overdrafts.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

5.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 31 January 2026 nor for the year ended 31 January 2025.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

1,509,201

NET BOOK VALUE

At 31 January 2026

1,509,201

At 31 January 2025

1,509,201

Fair value at 31 January 2026 is represented by:

£

Valuation in 2026

1,509,201

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

31.1.26

31.1.25

£

£

Cost

1,509,201

1,509,201

Investment property was valued on an open market value basis on 31 January 2026 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Prepayments

29,717

4,375

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

50,827

48,785

Social security and other taxes

1,937

1,689

VAT

5,313

6,638

Accrued expenses

52,481

65,061

110,558

122,173

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans - 1-2 years

53,089

50,827

Bank loans - 2-5 years

168,079

166,112

Bank loans more 5 yr by instal

-

55,059

Other long-term creditors

-

1,100,000

Due to Group companies after more than one year

1,136,625

1,050,000

1,357,793

2,421,998

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

55,059

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

200

Ordinary

£1

200

200

11.

RESERVES

Retained

earnings

£

At 1 February 2025

93,723

Deficit for the year

(8,780

)

At 31 January 2026

84,943

12.	RELATED PARTY DISCLOSURES

Included within Creditors on the Balance Sheet at 31 January 2025 was an amount due to the late director Mr D R England of £1,100,000 (2026 £nil.)

At 31 January 2026, an amount of £1,136,655 (£1,100,000) was due to group companies . Interest on these loans of £86,625 was paid during the year (2025 £nil).