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Registered number: 09949403
B A O Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09949403
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 422 563
Investment Properties 5 187,000 187,000
187,422 187,563
CURRENT ASSETS
Debtors 6 3,674 4,728
Cash at bank and in hand 7,223 1,013
10,897 5,741
Creditors: Amounts Falling Due Within One Year 7 (96,455 ) (103,699 )
NET CURRENT ASSETS (LIABILITIES) (85,558 ) (97,958 )
TOTAL ASSETS LESS CURRENT LIABILITIES 101,864 89,605
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,230 ) (3,230 )
NET ASSETS 98,634 86,375
CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair value reserve 9 26,270 26,270
Profit and Loss Account 72,362 60,103
SHAREHOLDERS' FUNDS 98,634 86,375
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Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit 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.
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
Mr P O'Brien
Director
25th July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
B A O Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09949403 . The registered office is Unit 9a Reeds Farm Estate, Roxwell Road, Writtle, Essex, CM1 3ST.

The business trading address is Unit 1, Riverside Business Park, Stoney Common Road, Stansted, CM24 8ND.


The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents amounts receivable for rental income from investment properties.

2.3. 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 25% Reducing balance
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2024 1,779
As at 31 January 2025 1,779
Depreciation
As at 1 February 2024 1,216
Provided during the period 141
As at 31 January 2025 1,357
Net Book Value
As at 31 January 2025 422
As at 1 February 2024 563
5. Investment Property
2025
£
Fair Value
As at 1 February 2024 and 31 January 2025 187,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,674 4,728
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 415 136
Other creditors 92,010 100,314
Taxation and social security 4,030 3,249
96,455 103,699
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Reserves
Fair Value Reserve
£
As at 1 February 2024 26,270
As at 31 January 2025 26,270
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10. Related Party Transactions
The director Miss S O'Brien has provided the company with a loan of £89,882 (2024: £98,185). Interest of £83.33 per month is charged in respect of this outstanding loan.
11. Ultimate Controlling Party
There is no ultimate controlling party.
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