REGISTERED NUMBER: 11427533 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 DECEMBER 2024

FOR

BUY TO LET INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Accountants' Report

8

DIRECTOR:

L C Freilich

SECRETARY:

B Grossman

REGISTERED OFFICE:

5 Sentinel Square

Hendon

London

NW4 2EL

REGISTERED NUMBER:

11427533 (England and Wales)

ACCOUNTANTS:

MGR Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Investment property

4

1,259,268

1,259,268

CURRENT ASSETS

Debtors

5

558,955

546,630

Cash in hand

4

4

558,959

546,634

CREDITORS

Amounts falling due within one year

6

(425,066

)

(422,569

)

NET CURRENT ASSETS

133,893

124,065

TOTAL ASSETS LESS CURRENT LIABILITIES

1,393,161

1,383,333

CREDITORS

Amounts falling due after more than one year

7

(863,778

)

(863,778

)

PROVISIONS FOR LIABILITIES

9

(82,395

)

(82,395

)

NET ASSETS

446,988

437,160

CAPITAL AND RESERVES

Called up share capital

10

4

4

Fair value reserve

11

433,655

433,655

Retained earnings

11

13,329

3,501

SHAREHOLDERS' FUNDS

446,988

437,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

L C Freilich - Director

1.	STATUTORY INFORMATION

Buy To Let Investments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents rental income receivable.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cash and cash equivalent

Cash and cash equivalent include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest .

Trade creditors are obligations to pay for goods or services that have been acquired that have been acquired in the ordinary course of business from suppliers. Accounts payables are classified as current liabilities if a payment is due within one year or less. If not, they are present as non current liabilities. Short term creditors are initially recognised at transaction price and where material are subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transactions price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 30 December 2023

and 29 December 2024

1,259,268

NET BOOK VALUE

At 29 December 2024

1,259,268

At 29 December 2023

1,259,268

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.12.24

29.12.23

£

£

Amounts owed by group undertakings

392,382

402,382

Other debtors

166,573

144,248

558,955

546,630

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.12.24

29.12.23

£

£

Amounts owed to group undertakings

372,961

372,961

Taxation and social security

24,854

22,357

Other creditors

27,251

27,251

425,066

422,569

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.12.24

29.12.23

£

£

Bank loans (see note 8)

863,778

863,778

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

863,778

863,778

8.

LOANS

An analysis of the maturity of loans is given below:

29.12.24

29.12.23

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

863,778

863,778

9.	PROVISIONS FOR LIABILITIES

29.12.24

29.12.23

£

£

Deferred tax

82,395

82,395

Deferred

tax

£

Balance at 30 December 2023

82,395

Balance at 29 December 2024

82,395

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

29.12.24

29.12.23

value:

£

£

4

Ordinary

1

4

4

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 30 December 2023

3,501

433,655

437,156

Profit for the year

9,828

9,828

At 29 December 2024

13,329

433,655

446,984

12.	ULTIMATE PARENT COMPANY

The Moreland Property Group is regarded by the director as being the ultimate parent company.

ULTIMATE CONTROLLING PARTY

The director considers the ultimate controlling party of the company to be the board of the Moreland Property Group Limited.

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 Buy To Let Investments Limited for the year ended 29 December 2024 which comprise the Income Statement, Statement of Financial Position 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 director of Buy To Let Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Buy To Let Investments Limited and state those matters that we have agreed to state to the director of Buy To Let Investments Limited 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 Buy To Let Investments Limited and its director for our work or for this report.

It is your duty to ensure that Buy To Let Investments Limited 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 Buy To Let Investments Limited. You consider that Buy To Let Investments Limited 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 Buy To Let Investments Limited. 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.

MGR Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

29 December 2025