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Registered number: 11924800
Building And Property Investments Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Johnston Wood Roach Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11924800
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,725 3,206
Investment Properties 5 390,539 390,539
393,264 393,745
CURRENT ASSETS
Debtors 6 - 6
Cash at bank and in hand 10,757 8,262
10,757 8,268
Creditors: Amounts Falling Due Within One Year 7 (134,373 ) (134,521 )
NET CURRENT ASSETS (LIABILITIES) (123,616 ) (126,253 )
TOTAL ASSETS LESS CURRENT LIABILITIES 269,648 267,492
Creditors: Amounts Falling Due After More Than One Year 8 (240,506 ) (241,993 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,750 ) (8,750 )
NET ASSETS 20,392 16,749
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 20,391 16,748
SHAREHOLDERS' FUNDS 20,392 16,749
Page 1
Page 2
For the year ending 30 April 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
Dr Andrew Bate
Director
14 January 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Building And Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11924800 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Fixtures & Fittings 20% written down value
Computer Equipment 33% Straight Line
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.
2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 5,013 972 5,985
Additions 302 - 302
As at 30 April 2025 5,315 972 6,287
Depreciation
As at 1 May 2024 1,920 859 2,779
Provided during the period 670 113 783
As at 30 April 2025 2,590 972 3,562
Net Book Value
As at 30 April 2025 2,725 - 2,725
As at 1 May 2024 3,093 113 3,206
5. Investment Property
2025
£
Fair Value
As at 1 May 2024 and 30 April 2025 390,539
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 390,539 390,539
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) (2 )
Bank loans and overdrafts 2,455 2,455
Other creditors 131,919 132,068
134,373 134,521
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 240,506 241,993
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Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Dr Andrew Bate 98,670 1,574 - - 100,244
The above loan is unsecured, interest free and repayable on demand.
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