Ty Nant Estates Ltd - Accounts to registrar (filleted)

TY NANT ESTATES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

7

DIRECTORS:

B Nanua

R S Sidhu

REGISTERED OFFICE:

First Floor, Woburn Court

2 Railton Road

Woburn Road Industrial Estate

Kempston

Bedfordshire

MK42 7PN

REGISTERED NUMBER:

13914143 (England and Wales)

ACCOUNTANTS:

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

FIXED ASSETS

Investment property

4

467,582

355,000

CURRENT ASSETS

Debtors

5

102,489

113,104

Cash at bank

4,889

1,268

107,378

114,372

CREDITORS

Amounts falling due within one year

6

333,049

228,147

NET CURRENT LIABILITIES

(225,671

)

(113,775

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

241,911

241,225

CREDITORS

Amounts falling due after more than one
year

7

(209,835

)

(209,835

)

PROVISIONS FOR LIABILITIES

(11,984

)

(11,984

)

NET ASSETS

20,092

19,406

CAPITAL AND RESERVES

Called up share capital

900

Other reserves

46,098

Retained earnings

(26,906

)

(27,592

)

20,092

19,406

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd December 2025 and were signed on its behalf by:

B Nanua - Director

1.	STATUTORY INFORMATION

Ty Nant Estates Ltd 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 as modified by the revaluation of certain assets.

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

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

Turnover

Turnover represents rents receivable from tenants of investment properties, stated net of value added tax.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and stated at its fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account. No formal valuation has taken place during the year by a professional independent valuer.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

355,000

Additions

112,582

At 31st March 2025

467,582

NET BOOK VALUE

At 31st March 2025

467,582

At 31st March 2024

355,000

Fair value at 31st March 2025 is represented by:

£

Valuation in 2024

58,082

Cost

409,500

467,582

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

409,500

296,918

Investment properties were valued on an open market basis on 31st March 2025 by B Nanua, a director .

5.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Other debtors

1,000

Called up share capital not paid

267

1,267

Amounts falling due after more than one year:

Amounts owed by participating interests

101,222

111,837

Aggregate amounts

102,489

113,104

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

-

780

Amounts owed to group undertakings

287,735

198,474

Directors' current accounts

44,354

27,933

Accruals and deferred income

960

333,049

228,147

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Other loans

209,835

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Other loans

209,835

LendInvest BTL Limited registered a fixed charge over a property held by the Company on 12 June 2023.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ty Nant Estates Ltd for the year ended 31st March 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Ty Nant Estates Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ty Nant Estates Ltd. You consider that Ty Nant Estates 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 financial statements of Ty Nant Estates 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 financial statements.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

23rd December 2025