Bariah Property Ltd

Bariah Property Ltd
Contents Page
For the year ended 31 July 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Bariah Property Ltd Accountants' Report For the year ended 31 July 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Bariah Property Ltd for the year ended 31 July 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bariah Property Ltd for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Bariah Property Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bariah Property Ltd and state those matters that we have agreed to state to the Board of Directors of Bariah Property Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bariah Property Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Bariah Property Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bariah Property Ltd. You consider that Bariah Property Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Bariah Property Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 31 July 2025. .................................................... Chawton Hector 2 Maules Gardens Bristol Avon BS34 8AN 26 August 2025 1

Bariah Property Ltd
Accountants' Report
For the year ended 31 July 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Bariah Property Ltd for the year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bariah Property Ltd for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Bariah Property Ltd, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Bariah Property Ltd and state those matters that we have agreed to state to the Board of Directors of Bariah Property Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bariah Property Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Bariah Property Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bariah Property Ltd. You consider that Bariah Property Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Bariah Property Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 31 July 2025.

....................................................

Chawton Hector
2 Maules Gardens
Bristol
Avon
BS34 8AN

26 August 2025

1

Bariah Property Ltd
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	460,138	460,277
		460,138	460,277
Current assets
Debtors: amounts falling due within one year		10,001	1
Cash at bank and in hand		3,604	31,141
		13,605	31,142
Creditors: amount falling due within one year		(66,415)	(63,986)
Net current assets		(52,810)	(32,844)

Total assets less current liabilities		407,328	427,433
Creditors: amount falling due after more than one year		(335,475)	(363,475)
Net assets		71,853	63,958

Capital and reserves
Called up share capital	4	2	2
Revaluation Reserve	5	46,150	46,150
Profit and loss account		25,701	17,806
Shareholders' funds		71,853	63,958

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 26 August 2025 and were signed by:

-------------------------------
Gurpavan Bariah
Director

2

Bariah Property Ltd
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

Bariah Property Ltd is a private company, limited by shares, registered in England and Wales, registration number 10847134, registration address 6 Bingham Close , Emerson Valley, Milton Keynes , Buckinghamshire, MK4 2AU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises rents receivable.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	20% Reducing Balance
Computer Equipment	33.3% Straight Line

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties are recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Investment properties	Total
	£	£	£	£
At 01 August 2024	1,000	2,170	460,000	463,170
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 July 2025	1,000	2,170	460,000	463,170
Depreciation
At 01 August 2024	1,000	1,893	-	2,893
Charge for year	-	139	-	139
On disposals	-	-	-	-
At 31 July 2025	1,000	2,032	-	3,032
Net book values
Closing balance as at 31 July 2025	-	138	460,000	460,138
Opening balance as at 01 August 2024	-	277	460,000	460,277

Investment properties above have been valued independently and are included at open market value as of 31 July 2024. Changes in fair value are reflected in the income statement.

4.

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
100 A Ordinary shares of £0.01 each	1	1
20 B Ordinary shares of £0.05 each	1	1
	2	2

3

Registered Number: 10847134
England and Wales
BARIAH PROPERTY LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025