Bath Road Property Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09467645

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,241,357		14,616,652

			18,241,357		14,616,652
CURRENT ASSETS
Debtors	5	2,670,986		2,837,829
Cash at bank and in hand		116,353		95,356

		2,787,339		2,933,185
Creditors: Amounts Falling Due Within One Year	6	(151,125 )		(151,296 )

NET CURRENT ASSETS (LIABILITIES)			2,636,214		2,781,889

TOTAL ASSETS LESS CURRENT LIABILITIES			20,877,571		17,398,541

Creditors: Amounts Falling Due After More Than One Year	7		(8,837,317 )		(8,532,264 )

NET ASSETS			12,040,254		8,866,277

CAPITAL AND RESERVES
Called up share capital	9		100		100
Share premium account			6,472,727		6,472,727
Profit and Loss Account			5,567,427		2,393,450

SHAREHOLDERS' FUNDS			12,040,254		8,866,277

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Bath Road Property Investments Ltd

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Satwant Punni

Director

11/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bath Road Property Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09467645 . The registered office is 1 Bath Road, Heathrow, Middlesex, TW6 2AA.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Freehold	1% on WDV
Plant & Machinery	20% on WDV

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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Bath Road Property Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost or Valuation
As at 1 April 2024	15,726,614	20,217	15,746,831
Additions	34,500	-	34,500
Revaluation	3,738,886	-	3,738,886

As at 31 March 2025	19,500,000	20,217	19,520,217

Depreciation
As at 1 April 2024	1,121,382	8,797	1,130,179
Provided during the period	146,397	2,284	148,681

As at 31 March 2025	1,267,779	11,081	1,278,860

Net Book Value
As at 31 March 2025	18,232,221	9,136	18,241,357

As at 1 April 2024	14,605,232	11,420	14,616,652

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	409,127	290,598
Amounts owed by group undertakings	2,261,859	2,547,231

	2,670,986	2,837,829

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	104,642	95,302
Other creditors	39,858	48,391
Taxation and social security	6,625	7,603

	151,125	151,296

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

	2025	2024
	£	£
Bank loans	8,837,317	8,532,264

8. Secured Creditors

Of the creditors the following amounts are secured. The company has a secured loan outstanding as at the reporting date. The loan is repayable over an agreed term and bears interest at a fixed/variable rate. The loan is secured by way of a charge over the company’s

properties.

	2025		2024
	£		£
Bank loans and overdrafts	8,837,317		8,532,264

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Bath Road Property Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	2025	2024
	£	£
Retained Earnings – Opening Balance	2,393,450	26,19,547
Revaluation Surplus / (Deficit) recognised in P&L during the year	3,738,886	-
Profit / (Loss) for the year	(564,909)	(221,097)
Final dividends paid	-	(5,000)

Retained Earnings – Closing Balance	5,567,427	2,393,450

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