Beverly Estates Limited

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

Registered number: 15423591

		31 January 2025
	Notes	£	£
FIXED ASSETS
Investment Properties	4		837,097

			837,097
CURRENT ASSETS
Debtors	5	8,555
Cash at bank and in hand		20,504

		29,059
Creditors: Amounts Falling Due Within One Year	6	(103,916 )

NET CURRENT ASSETS (LIABILITIES)			(74,857 )

TOTAL ASSETS LESS CURRENT LIABILITIES			762,240

Creditors: Amounts Falling Due After More Than One Year	7		(808,762 )

NET LIABILITIES			(46,522 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(46,622 )

SHAREHOLDERS' FUNDS			(46,522)

For the period ending 31 January 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 Josh Arora

Director

12 January 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Beverly Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15423591 . The registered office is Ground Floor, 5, Canberra Road, London, England, W13 9BF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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).

2.2. Going Concern Disclosure

The accounts are prepared on a going concern basis notwithstanding the fact that the company balance sheet has a negative equity. The company has loans due to group undertakings which are interest free loans and will not be recalled and the company will continue to receive financial assistance until such time the company can financially sustain itself.

2.3. Turnover

Turnover is measured at the fair value of the consideration for rent receivable, net of discounts.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Investment Property

	31 January 2025
	£
Fair Value
As at 18 January 2024	-
Additions	837,097

As at 31 January 2025	837,097

5. Debtors

	31 January 2025
	£
Due within one year
Trade debtors	4,332
Other debtors	4,223

	8,555

6. Creditors: Amounts Falling Due Within One Year

	31 January 2025
	£
Other creditors	103,916

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Beverly Estates Limited

Notes to the Financial Statements (continued)

For the Period 18 January 2024 to 31 January 2025

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

	31 January 2025
	£
Bank loans	483,105
Other creditors	325,657

	808,762

Bank loans is secured by first legal charge over investment property held by the company.

8. Share Capital

	31 January 2025
	£
Allotted, Called up and fully paid	100

9. Related Party Transactions

As for the balance sheet date, the company owes its parent company (Arora Family Limited, a company registered with Companies House in England and Wales under the Registration Number 12370038) an amount of £325,657.

The loan is an interest-free loan. The loan is not repayable to the parent company until the company is able to refinance or sell the property and is financially capable of repaying the loan.

Furthermore, the parent company is financially capable of supporting the subsidiary company. The parent company will continue to provide financial support for a period of no less than 12 months from the date of signing the accounts. Accordingly, the loan to be classified as long term loan (as supported by the parent company loan).

10. Ultimate Controlling Party

The company's ultimate controlling party is Arora Family Limited by virtue of his ownership of 100% of the issued share capital in the company.

11. Other information

BEVERLY ESTATES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:

Ground Floor, 5

Canberra Road

London

England

W13 9BF

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