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REGISTERED NUMBER: 08808536 (England and Wales)













BORA PROPERTY INVESTMENTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






BORA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08808536)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BORA PROPERTY INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr T M Young
Mrs R F Young





REGISTERED OFFICE: Ty Ffos
Main Avenue
Peterston-Super-Ely
CF5 6LQ





REGISTERED NUMBER: 08808536 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

BORA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08808536)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,206 1,608
Investment property 6 45,000 45,000
46,206 46,608

CURRENT ASSETS
Debtors 7 473,849 489,600
Cash at bank 3,693 892
477,542 490,492
CREDITORS
Amounts falling due within one year 8 181,438 155,076
NET CURRENT ASSETS 296,104 335,416
TOTAL ASSETS LESS CURRENT LIABILITIES 342,310 382,024

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 342,210 381,924
SHAREHOLDERS' FUNDS 342,310 382,024

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:




Mr T M Young - Director


BORA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08808536)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Bora Property Investments 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

BORA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08808536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2024
and 31 March 2025 20,000
AMORTISATION
At 1 April 2024
and 31 March 2025 20,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 April 2024
and 31 March 2025 4,444
DEPRECIATION
At 1 April 2024 2,836
Charge for year 402
At 31 March 2025 3,238
NET BOOK VALUE
At 31 March 2025 1,206
At 31 March 2024 1,608

6. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 April 2024
and 31 March 2025 45,000
NET BOOK VALUE
At 31 March 2025 45,000
At 31 March 2024 45,000

BORA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08808536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 8,616 -
Other debtors 465,233 489,600
473,849 489,600

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Taxation and social security 6,499 936
Other creditors 174,939 154,140
181,438 155,076

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
100 Ordinary shares £1 100 100

10. RELATED PARTY DISCLOSURES

During the year Bora Property Investments Limited invoiced £42,784 (2024 - £14,021.30) to companies in which a director has an interest.

As at the year end Bora Property Investments Limited was owed £463,233 (2024 - £487,600) by a company in which the directors have a controlling interest.