| A & A PROPERTY DEVELOPMENT (HOUNSLOW) LTD |
| Registered number: |
11191810 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
4,190,000 |
|
|
4,190,000 |
|
| Current assets |
| Debtors |
4 |
|
- |
|
|
123,234 |
| Cash at bank and in hand |
|
|
8,093 |
|
|
26,654 |
|
|
|
8,093 |
|
|
149,888 |
|
| Creditors: amounts falling due within one year |
5 |
|
(656,946) |
|
|
(843,970) |
|
| Net current liabilities |
|
|
|
(648,853) |
|
|
(694,082) |
|
| Total assets less current liabilities |
|
|
|
3,541,147 |
|
|
3,495,918 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(2,887,846) |
|
|
(2,888,026) |
|
| Provisions for liabilities |
|
|
|
- |
|
|
(121,342) |
|
|
| Net assets |
|
|
|
653,301 |
|
|
486,550 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Revaluation reserve |
8 |
|
|
518,291 |
|
|
518,291 |
| Profit and loss account |
|
|
|
134,910 |
|
|
(31,841) |
|
| Shareholder's funds |
|
|
|
653,301 |
|
|
486,550 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Harpreet Kaur |
| Director |
| Approved by the board on 8 October 2025 |
|
| A & A PROPERTY DEVELOPMENT (HOUNSLOW) LTD |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Freehold land and buildings |
NIL |
|
|
Investment property |
|
Investment property is revalued annually for the fair value and the surplus or deficit is transferred
to profit and loss account. No depreciation is provided in respect of investment property. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Land and buildings |
| £ |
|
Cost |
|
At 1 April 2024 |
4,190,000 |
|
At 31 March 2025 |
4,190,000 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 31 March 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
4,190,000 |
|
At 31 March 2024 |
4,190,000 |
|
|
If the investment property is sold at the current market value, there will be a corporation tax liability of aprox. £130K (at current corporation tax rate of 25%). |
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
- |
|
123,234 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
151 |
|
- |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
630,866 |
|
458,200 |
|
Taxation and social security costs |
19,042 |
|
12,820 |
|
Other creditors |
6,887 |
|
372,950 |
|
|
|
|
|
|
656,946 |
|
843,970 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
2,887,846 |
|
2,888,026 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans |
2025 |
|
2024 |
| £ |
£ |
|
Creditors include: |
|
|
Secured bank loans |
2,887,846 |
|
2,888,026 |
|
|
|
|
|
|
|
|
|
|
The bank loan has been secured against the freehold land and building owned by the company. |
|
|
| 8 |
Revaluation reserve |
2025 |
|
2024 |
| £ |
£ |
|
|
At 1 April 2024 |
518,291 |
|
518,291 |
|
|
At 31 March 2025 |
518,291 |
|
518,291 |
|
|
|
|
|
|
|
|
|
|
| 9 |
Related party transactions |
2025 |
|
2024 |
| £ |
£ |
|
|
BCL Group Limited |
|
Common director |
|
Included within amounts due to group undertakings is an
amount payable of: |
|
625,366 |
|
334,966 |
|
|
| 10 |
Controlling party |
|
|
The company is under the common control of BCL Group Limited Ltd, by virtue of their shareholding in the issued share capital of the company. |
|
|
| 11 |
Other information |
|
|
A & A PROPERTY DEVELOPMENT (HOUNSLOW) LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
Unit 9, Hounslow Business Park |
|
Alice Way |
|
Hounslow |
|
Middlesex |
|
TW3 3UD |