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Registered number: 03183458
Babylon Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Babylon Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Babylon Investments Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 03183458

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,040,054 |  | 2,581,893
Investments | 5 |  | 7,963 |  | 7,963
|  |  | 2,048,017 |  | 2,589,856
CURRENT ASSETS
Debtors | 6 | 7,339 |  | 14,661 |
Cash at bank and in hand |  | 16,340 |  | 9,950 |
|  | 23,679 |  | 24,611 |
Creditors: Amounts Falling Due Within One Year | 7 | (14,411 ) |  | (57,204 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,268 |  | (32,593 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,057,285 |  | 2,557,263
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,253,595 ) |  | (1,509,016 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,926 ) |  | (8,382 )
NET ASSETS |  |  | 795,764 |  | 1,039,865
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Fair value reserve | 11 |  | 479,943 |  | 588,039
Profit and Loss Account |  |  | 315,819 |  | 451,824
SHAREHOLDERS' FUNDS |  |  | 795,764 |  | 1,039,865

Page 1
Page 2
Babylon Investments Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Barry Manners Director
22nd August 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Babylon Investments Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Babylon Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03183458 . The registered office is 3 Royal Crescent, Cheltenham, Gloucestershire, GL50 3DA.
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 includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rental Income
Turnover is recognised in accordance with FRS 102 and reflects the rental income earned from investment properties held by the company. Rental income from investment properties is recognised on an accruals basis. It is recorded in the financial statements when it is probable that the economic benefits will flow to the company and the amount can be reliably measured.
Recognition of Income from Property Sales
The sale of investment properties are recognised at the point of legal completion. The profit on the sale, along with any associated costs, are recognised in the profit and loss account in the period in which they are incurred.
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:

Plant & Machinery | 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Babylon Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets

| Investment Properties | Plant & Machinery | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 2,581,823 | 50,915 | 2,632,738
Disposals | (541,822 ) | - | (541,822 )
As at 31 March 2025 | 2,040,001 | 50,915 | 2,090,916
Depreciation
As at 1 April 2024 | - | 50,845 | 50,845
Provided during the period | - | 17 | 17
As at 31 March 2025 | - | 50,862 | 50,862
Net Book Value
As at 31 March 2025 | 2,040,001 | 53 | 2,040,054
As at 1 April 2024 | 2,581,823 | 70 | 2,581,893

Cost or valuation as at 31 March 2025 represented by:

| Investment Properties | Plant & Machinery | Total
--- | --- | --- | ---
| £ | £ | £
At cost | 1,552,131 | 50,915 | 1,603,046
At valuation | 487,870 | - | 487,870
| 2,040,001 | 50,915 | 2,090,916

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2024 | 7,963
As at 31 March 2025 | 7,963
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 7,963
As at 1 April 2024 | 7,963

Page 4
Page 5
Babylon Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,597 |  | 3,057
Prepayments and accrued income | 4,742 |  | 9,838
Corporation tax recoverable assets | - |  | 1,766
| 7,339 |  | 14,661

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,489 |  | 9,837
Bank loans and overdrafts | 6,754 |  | 6,916
Corporation tax | - |  | 4,484
Other creditors | - |  | 10,000
Accruals and deferred income | 1,710 |  | 1,682
Directors' loan accounts | 458 |  | 24,285
| 14,411 |  | 57,204

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,253,595 |  | 1,509,016

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,033,107

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,249,175 |  | 1,498,368

10. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
Babylon Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
11. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 April 2024 | 588,039
Transfer to profit and loss | (108,096 )
As at 31 March 2025 | 479,943

Page 6