Registration number: 6007794

Bristol Road Properties Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Bristol Road Properties Limited

Company Information

Directors

CT Hatt Mrs SJ McConville R J Kane W E K Kane

Company secretary

Mrs SJ McConville

Registered office

Unit 3 Weston Industrial Estate Honeybourne Evesham United Kingdom Worcestershire United Kingdom WR11 7QB

Accountants

Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Bristol Road Properties Limited

(Registration number: 6007794)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	5	2,750,000	3,500,000
Current assets
Debtors	6	33,379	26,023
Creditors: Amounts falling due within one year	7	(1,215,642)	(1,893,218)
Net current liabilities		(1,182,263)	(1,867,195)
Total assets less current liabilities		1,567,737	1,632,805
Provisions for liabilities		(13,996)	(104,768)
Net assets		1,553,741	1,528,037
Capital and reserves
Called up share capital	9	160,996	160,996
Capital redemption reserve		840,000	840,000
Revaluation reserve		575,708	900,708
Retained earnings		(22,963)	(373,667)
Shareholders' funds		1,553,741	1,528,037

For the financial 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.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:
 

......................................... Mrs SJ McConville Company secretary and director

Bristol Road Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 3 Weston Industrial Estate
Honeybourne
Evesham
United Kingdom
Worcestershire
WR11 7QB
United Kingdom

These financial statements were authorised for issue by the Board on 23 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Bristol Road Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	5% straight line
Fixtures and equipment	15% reducing balance
Motor vehicles	15% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Bristol Road Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	4,250	175,266	179,516
At 31 March 2025	4,250	175,266	179,516
Depreciation
At 1 April 2024	4,250	175,266	179,516
At 31 March 2025	4,250	175,266	179,516
Carrying amount
At 31 March 2025	-	-	-
At 31 March 2024	-	-	-

5	Investment properties

	2025 £
At 1 April	3,500,000
Disposals	(750,000)
At 31 March	2,750,000

The property was valued by the Directors in August 2023, based on an external professional valuation and they do not believe has materially changed since this date. The property is currently held for sale.

6

Debtors

Current	2025 £	2024 £
Trade debtors	3,989	4,566
Other debtors	29,390	21,457
	33,379	26,023

Bristol Road Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	878,515	938,164
Trade creditors		52,922	49,945
Taxation and social security		1,500	21,382
Accruals and deferred income		133,700	85,733
Other creditors		149,005	797,994
		1,215,642	1,893,218