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Registered number: 11924800
Building And Property Investments Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Johnston Wood Roach Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11924800
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,206 2,185
Investment Properties 5 390,539 390,539
393,745 392,724
CURRENT ASSETS
Debtors 6 6 -
Cash at bank and in hand 8,262 7,825
8,268 7,825
Creditors: Amounts Falling Due Within One Year 7 (134,521 ) (123,565 )
NET CURRENT ASSETS (LIABILITIES) (126,253 ) (115,740 )
TOTAL ASSETS LESS CURRENT LIABILITIES 267,492 276,984
Creditors: Amounts Falling Due After More Than One Year 8 (241,993 ) (244,575 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,750 ) (8,750 )
NET ASSETS 16,749 23,659
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 16,748 23,658
SHAREHOLDERS' FUNDS 16,749 23,659
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Andrew Bate
Director
15 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Building And Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11924800 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period.  These estimates and assumptions are based on management's best knowledge of the amount, events or actions.  Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from  the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% written down value
Computer Equipment 33% Straight Line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 3,169 972 4,141
Additions 1,844 - 1,844
As at 30 April 2024 5,013 972 5,985
...CONTINUED
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Page 4
Depreciation
As at 1 May 2023 1,335 621 1,956
Provided during the period 585 238 823
As at 30 April 2024 1,920 859 2,779
Net Book Value
As at 30 April 2024 3,093 113 3,206
As at 1 May 2023 1,834 351 2,185
5. Investment Property
2024
£
Fair Value
As at 1 May 2023 and 30 April 2024 390,539
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 6 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (2 ) 2
Bank loans and overdrafts 2,455 2,455
Other creditors 132,068 121,108
134,521 123,565
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 241,993 244,575
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Dr Andrew Bate 80,324 300 18,646 - 98,670
The above loan is unsecured, interest free and repayable on demand.
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