BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Company Registration Number:
14047943 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2023

Period of accounts

Start date: 1 January 2023

End date: 31 December 2023

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2023

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Directors' report period ended 31 December 2023

The directors present their report with the financial statements of the company for the period ended 31 December 2023

Principal activities of the company

The Company was formed as a private company limited by shares to acquire and hold BentallGreenOak Europe IV Logistics Investments S.a r.l. (the 'Investment'). The Company qualifies as a small company as defined in the Companies Act 2006 in respect of the financial period, and has applied the rules of the 'Small Companies Regime' in accordance with applicable sections of the Companies Act 2006.



Directors

The directors shown below have held office during the whole of the period from
1 January 2023 to 31 December 2023

Ian Christopher Jason Ford
Gareth James Purcell


Secretary Citco REIF Services UK Limited

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
7 August 2024

And signed on behalf of the board by:
Name: Ian Christopher Jason Ford
Status: Director

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Profit And Loss Account

for the Period Ended 31 December 2023

2023 9 months to 31 December 2022


£

£
Administrative expenses: ( 29,861 ) ( 10,285 )
Operating profit(or loss): (29,861) (10,285)
Interest receivable and similar income: 681
Interest payable and similar charges: 0 ( 118 )
Profit(or loss) before tax: (29,180) (10,403)
Profit(or loss) for the financial year: (29,180) (10,403)

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Balance sheet

As at 31 December 2023

Notes 2023 9 months to 31 December 2022


£

£
Fixed assets
Investments: 3 50,001 50,001
Total fixed assets: 50,001 50,001
Current assets
Debtors: 4 0 1
Cash at bank and in hand: 20,272 48,677
Total current assets: 20,272 48,678
Creditors: amounts falling due within one year: 5 ( 9,855 ) ( 9,081 )
Net current assets (liabilities): 10,417 39,597
Total assets less current liabilities: 60,418 89,598
Total net assets (liabilities): 60,418 89,598
Capital and reserves
Called up share capital: 100 100
Share premium account: 99,901 99,901
Profit and loss account: (39,583 ) (10,403 )
Total Shareholders' funds: 60,418 89,598

The notes form part of these financial statements

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Balance sheet statements

For the year ending 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 7 August 2024
and signed on behalf of the board by:

Name: Ian Christopher Jason Ford
Status: Director

The notes form part of these financial statements

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Other accounting policies

    Investment in subsidiariesInvestments are reviewed for impairment at each reporting date. Impairment exists when there are events or changes in circumstance that indicate that the carrying amount may not be recoverable. Impairment is measured as the difference between the carrying value and the recoverable amount, and is recorded in the Statement of Comprehensive Income.Trade and other receivablesTrade receivables are initially recognized at transaction price. A provision against trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the debtor.Cash and cash equivalentsCash and cash equivalents are carried at cost and consist of cash in hand and short term deposits in banks with an original maturity of three months or less.Trade payablesTrade payables includes accounts payable for professional services received by the Company.Intercompany loansLoans are recorded at principal, less any repayments to date. Interest and fees on the loans are recorded in the Statement of Comprehensive Income on an accrual basis.ExpensesExpenses are recognized on an accruals basis as soon as there is a legal or constructive obligation committing the Company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.Share capital and share premiumCapital transactions are recorded as equity.Cash flow statementUnder FRS 102 Section 1A, as a qualifying entity the Company is exempt from the requirement to prepare a cash flow statement on the grounds that the Company qualifies as a small company.

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 2. Employees

    2023 9 months to 31 December 2022
    Average number of employees during the period 0 0

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

3. Fixed assets investments note

The subsidiaries, over which the Company exercises control via ordinary shares held directly by the company at the end of the year are:BGO Europe IV Logistics UK HoldCo Limited - 100 %

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

4. Debtors

2023 9 months to 31 December 2022
£ £
Other debtors 0 1
Total 0 1

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

5. Creditors: amounts falling due within one year note

2023 9 months to 31 December 2022
£ £
Trade creditors 6,480
Accruals and deferred income 3,375 9,080
Other creditors 0 1
Total 9,855 9,081

BGO EUROPE IV LOGISTICS UK TOPCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

6. Loans to directors

The Directors did not receive any remuneration from the Company in the period and no contributions were made by the Company as at 31 December 2023.