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REGISTERED NUMBER: 13411809 (England and Wales)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

London BTR Investments
(Fresh Wharf Block H) Opco Limited

London BTR Investments
(Fresh Wharf Block H) Opco Limited (Registered number: 13411809)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company information 1

Report of the directors 2

Statement of comprehensive income 4

Balance sheet 5

Statement of changes in equity 6

Notes to the financial statements 7


London BTR Investments
(Fresh Wharf Block H) Opco Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M S McGill
J N Patel
P A Shacalis





SECRETARY: Sigma Capital Property Ltd





REGISTERED OFFICE: Floor 3, 1 St. Ann Street
Manchester
M2 7LR





REGISTERED NUMBER: 13411809 (England and Wales)






London BTR Investments
(Fresh Wharf Block H) Opco Limited (Registered number: 13411809)

Report of the Directors
for the Year Ended 31 December 2023

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

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of operating a build to rent property ("BTR") in Greater London.

DIRECTORS
P A Shacalis has held office during the whole of the period from 1 January 2023 to the date of this report.

Other changes in directors holding office are as follows:

M D Briselden - resigned 26 June 2023
M S McGill - appointed 26 June 2023
J N Patel - appointed 2 February 2023
Ms N Raghavan - resigned 2 February 2023

RESULTS AND DIVIDENDS
The loss for the period is £25,140. The directors do not recommend the payment of a dividend for the period ended 31 December 2023.

GOING CONCERN
The financial statements have been prepared on a going concern basis. The statement of financial position at 31 December 2023 shows the Company is in a net liability position. The company is supported by group undertakings who have agreed to continue to support the company and not seek repayment until sufficient funds are available. Accordingly, the board considers it appropriate to prepare the accounts on a going concern basis.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.


London BTR Investments
(Fresh Wharf Block H) Opco Limited (Registered number: 13411809)

Report of the Directors
for the Year Ended 31 December 2023

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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:





M S McGill - Director


10 September 2024

London BTR Investments
(Fresh Wharf Block H) Opco Limited (Registered number: 13411809)

Statement of Comprehensive Income
for the Year Ended 31 December 2023

Period
20.5.21
Year Ended to
31.12.23 31.12.22
Notes £ £

TURNOVER 537,853 -

Cost of sales (557,794 ) -
GROSS LOSS (19,941 ) -

Administrative expenses (6,618 ) -
OPERATING LOSS (26,559 ) -

Interest receivable and similar
income

1,419

-
LOSS BEFORE TAXATION 3 (25,140 ) -

Tax on loss 4 - -
LOSS FOR THE FINANCIAL YEAR (25,140 ) -


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE LOSS
FOR THE YEAR

(25,140

)

-

London BTR Investments
(Fresh Wharf Block H) Opco Limited (Registered number: 13411809)

Balance Sheet
31 December 2023

2023 2022
Notes £ £
CURRENT ASSETS
Debtors 5 89,374 100
Cash at bank 416,512 -
505,886 100
CREDITORS
Amounts falling due within one year 6 (530,926 ) -
NET CURRENT (LIABILITIES)/ASSETS (25,040 ) 100
TOTAL ASSETS LESS CURRENT
LIABILITIES

(25,040

)

100

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 (25,140 ) -
SHAREHOLDERS' (DEFICIT)/FUNDS (25,040 ) 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 10 September 2024 and were signed on its behalf by:




M S McGill - Director


London BTR Investments
(Fresh Wharf Block H) Opco Limited (Registered number: 13411809)

Statement of Changes in Equity
for the Year Ended 31 December 2023

Called up
share Retained Total
capital earnings equity
£ £ £

Changes in equity
Issue of share capital 100 - 100
Balance at 31 December 2022 100 - 100

Changes in equity
Total comprehensive loss - (25,140 ) (25,140 )
Balance at 31 December 2023 100 (25,140 ) (25,040 )

London BTR Investments
(Fresh Wharf Block H) Opco Limited (Registered number: 13411809)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

London BTR Investments (Fresh Wharf Block H) Opco 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 preparation
These financial statements have been prepared in accordance with Financial Reporting Standard 101 "Reduced Disclosure Framework" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 101 "Reduced Disclosure Framework":

the requirements of the second sentence of paragraph 89, and paragraphs 90, 91 and
93 of IFRS 16 Leases;
the requirements of paragraph 58 of IFRS 16;
the requirements of IAS 7 Statement of Cash Flows;
the requirements of paragraphs 17 and 18A of IAS 24 Related Party Disclosures;
the requirements in IAS 24 Related Party Disclosures to disclose related party
transactions entered into between two or more members of a group.

Turnover
Rental income arises from assured shorthold tenancies on investment properties with a period no longer than 12 months and is accounted for on an accruals basis and is recognised over the contractual period which does not exceed 12 months.

Taxation
Tax on the profit or loss for the period comprises current tax and deferred tax. Current tax is the expected tax payable or receivable on the taxable income or loss for the period, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustments to tax payable in respect of previous years.

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at the date that will result in an obligation to pay more, or a right to pay less or to receive more tax with the following exceptions:

1) The recognition of deferred tax assets is limited to the extent that the Company anticipates making sufficient taxable profits in the future to absorb the reversal of the underlying timing differences.

2) Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

London BTR Investments
(Fresh Wharf Block H) Opco Limited (Registered number: 13411809)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Going concern
The financial statements have been prepared on a going concern basis. The statement of financial position at 31 December 2023 shows the Company is in a net liability position. The company is supported by group undertakings who have agreed to continue to support the company and not seek repayment until sufficient funds are available. Accordingly, the board considers it appropriate to prepare the accounts on a going concern basis.

3. LOSS BEFORE TAXATION

No expenses associated with this note were incurred in the year.

4. TAXATION

Analysis of tax expense
No liability to UK corporation tax arose for the year ended 31 December 2023 nor for the period ended 31 December 2022.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 16,713 -
Other debtors 72,661 100
89,374 100

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 6,618 -
Amounts owed to group undertakings 450,891 -
Other creditors 33,730 -
Accrued expenses 39,687 -
530,926 -

7. CALLED UP SHARE CAPITAL


Allotted and issued:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary Shares £1 100 100

London BTR Investments
(Fresh Wharf Block H) Opco Limited (Registered number: 13411809)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. RESERVES
Retained
earnings
£

Deficit for the year (25,140 )
At 31 December 2023 (25,140 )

9. POST BALANCE SHEET EVENTS REGARDING THE ULTIMATE CONTROLLING PARTY

With effect from 29 July 2024, London BTR Investments LP is regarded by the directors as being the company's ultimate parent company. Prior to this date London BTR Investments Ltd was regarded by the directors as the company's ultimate parent company.