Believe Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14097710 (England and Wales)

Believe Investments Ltd

Unaudited Financial Statements For The Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Covill

E Silver

REGISTERED OFFICE:

6th Floor 9 Appold Street

London

United Kingdom

EC2A 2AP

REGISTERED NUMBER:

14097710 (England and Wales)

FIXED ASSETS

Tangible assets

4

32,725

47,807

Investment property

5

1,872,853

1,905,578

1,920,660

CURRENT ASSETS

Cash at bank

37,519

32,878

CREDITORS

Amounts falling due within one year

6

(911,140

)

(893,813

)

NET CURRENT LIABILITIES

(873,621

)

(860,935

)

TOTAL ASSETS LESS CURRENT

LIABILITIES

1,031,957

1,059,725

CREDITORS

Amounts falling due after more than one year

7

(1,085,000

)

(1,085,000

)

NET LIABILITIES

(53,043

)

(25,275

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(53,045

)

(25,277

)

(53,043

)

(25,275

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 4 November 2026 and were signed on its behalf by:

E Silver - Director

1.	STATUTORY INFORMATION

Believe 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.

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.

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 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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

75,983

DEPRECIATION

At 1 January 2025

28,176

Charge for year

15,082

At 31 December 2025

43,258

NET BOOK VALUE

At 31 December 2025

32,725

At 31 December 2024

47,807

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,872,853

NET BOOK VALUE

At 31 December 2025

1,872,853

At 31 December 2024

1,872,853

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

6,000

Amounts owed to associates

460,681

Taxation and social security

38,331

19,039

Other creditors

406,128

408,093

911,140

893,813

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR

2025

2024

£

Bank loans

1,085,000

8.	RELATED PARTY DISCLOSURES

As at the 31st December 2025, £401,028 (2024: £402,007) was owed to one of the directors of the

company. The balance is unsecured, interest-free and repayable on demand.

As at the 31st December 2025, £208,870 (2024: £208,870) was owed to Super 8 (London) Ltd, a related party due to common directorship.

As at the 31st December 2025, £251,811 (2024: £236,626) was owed to LT Productions Limited, a

related party due to common directorship.