REGISTERED NUMBER: 15457010 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 January 2026

for

South Street Romford Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E Farkash

D S Katz

REGISTERED OFFICE:

124 Finchley Road

England

NW3 5JS

REGISTERED NUMBER:

15457010 (England and Wales)

ACCOUNTANTS:

RAA Ramon Lee Ltd

Fixed assets

Tangible assets

4

750,000

750,000

Current assets

Debtors

5

61,497

31,071

Cash at bank

48,881

24,960

110,378

56,031

Creditors

Amounts falling due within one year

6

(71,966

)

(25,415

)

Net current assets

38,412

30,616

Total assets less current liabilities

788,412

780,616

Provisions for liabilities

(187,500

)

(187,500

)

Net assets

600,912

593,116

Capital and reserves

Called up share capital

1

1

Revaluation reserve

7

750,000

750,000

Retained earnings

(149,089

)

(156,885

)

600,912

593,116

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 30 October 2026 and were signed on its behalf by:

D S Katz - Director

1.	STATUTORY INFORMATION

South Street Romford Holdings 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.

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.

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities; with said financial assets and liabilities classified in accordance with the substance of the underlying contractual obligations rather than its legal form.

Financial assets and liabilities are recognised upon the Company becoming party to the contractual provisions of the instrument. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or the financial asset is transferred along with substantially all the risks and rewards of ownership of the asset to another party. Financial liabilities are derecognised only when the Company’s obligations are discharged, cancelled

or expired.

The measurement of specific financial assets, financial liabilities and equity held by the Company is as outlined in notes debtors, creditors, cash and cash equivalents and equity and dividends of the financial statements.

CURRENT AND DEFERRED TAXATION

Taxation for the Company comprises of current (i.e. corporation) and deferred taxation with respect to operations undertaken solely in the UK and is recognised in profit or loss.

Current taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date. The directors of the Company will periodically evaluate positions taken in tax returns with respect to situations in which tax regulation is subject to interpretation and in turn will establish a provision, where appropriate, on the basis of amounts expected to be payable.

Deferred taxation is recognised on temporary differences arising between the tax bases of assets and liabilities and their respective carrying amounts in the financial statements. Deferred taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date expected to apply when the related deferred tax asset/liability is realised/settled.

Deferred tax assets are recognised only to the extent that it is sufficiently probable that future taxable profits will be available against which the temporary differences can be utilised.

DEBTORS

Debtors are initially measured at transaction price (i.e fair value) and subsequently held, at transaction price less provision for impairment.

Cash and Cash Equivalents

Cash balances are reported by the Company as being financial instruments classified as short term receivables and are represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours and subject to an insignificant risk of changes in value. Cash balances are held at floating interest rates linked to UK bank rates.

Creditors

Creditors are initially measured and subsequently held at transaction price.

Equity and Dividends

Ordinary share capital, shown in equity, is initially measured and subsequently held at its nominal value. Where the transaction price for issued shares exceeds their nominal value, the difference is shown under equity in a share premium account with any directly attributable transaction costs associated with the issuing of said shares deducted from said share premium account.Equity dividends are recognised in the reporting period in which they become legally payable.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 31 January 2025

and 30 January 2026

750,000

NET BOOK VALUE

At 30 January 2026

750,000

At 30 January 2025

750,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

18,647

16,154

Amounts owed by group undertakings

42,849

14,916

Other debtors

1

1

61,497

31,071

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,494

4,212

Taxation and social security

11,592

9,763

Other creditors

57,880

11,440

71,966

25,415

7.

RESERVES

Revaluation

reserve

£

At 31 January 2025

and 30 January 2026

750,000

8.	RELATED PARTY DISCLOSURES

South Street RomfordHoldings Ltd shares common directors and shareholders withCedarwood Management

Services Ltd and Morphuse Group Ltd.

Management charges totalling£45,000arepayable toCedarwoodManagement ServicesLtdandMorphuse Group

Ltd.