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COMPANY REGISTRATION NUMBER: 07087573

Bybrook Residential Properties Ltd

Filleted Unaudited Financial Statements

30 September 2025

Bybrook Residential Properties Ltd

Financial Statements

Year ended 30 September 2025

Contents | Page

Officers and professional advisers | 1

Accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 5

Bybrook Residential Properties Ltd

Officers and Professional Advisers

The board of directors | Mrs S Uppal-Minns
| Mr M Minns

Registered office | 10 Canberra House
| Corbygate Business Park
| Corby
| Northamptonshire
| NN17 5JG

Accountants | A Plus Accountants Limited
| Accountants
| 10 Canberra House
| Corbygate Business Park
| Corby
| Northants
| NN17 5JG

Bybrook Residential Properties Ltd

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Bybrook Residential Properties Ltd

Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bybrook Residential Properties Ltd for the year ended 30 September 2025, which comprise the 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 at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Bybrook Residential Properties Ltd, as a body, in accordance with the terms of our engagement letter dated 18 May 2015. Our work has been undertaken solely to prepare for your approval the financial statements of Bybrook Residential Properties Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bybrook Residential Properties Ltd and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Bybrook Residential Properties Ltd 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 loss of Bybrook Residential Properties Ltd. You consider that Bybrook Residential Properties Ltd 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 Bybrook Residential Properties Ltd. 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.
A Plus Accountants Limited Accountants
10 Canberra House Corbygate Business Park Corby Northants NN17 5JG
19 January 2026

Bybrook Residential Properties Ltd

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 940,479 | 940,000

Current assets

Debtors | 6 | 1,712 |  | 852
Cash at bank and in hand | 786 |  | 4,400
| ------- |  | -------
| 2,498 |  | 5,252

Creditors: amounts falling due within one year | 7 | 75,939 |  | 76,494
| -------- |  | --------
Net current liabilities |  | 73,441 | 71,242
|  | --------- | ---------
Total assets less current liabilities |  | 867,038 | 868,758

Creditors: amounts falling due after more than one year | 8 |  | 481,910 | 481,910

Provisions

Taxation including deferred tax |  | 96,383 | 96,263
|  | --------- | ---------
Net assets |  | 288,745 | 290,585
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 2 | 2
Fair value reserve | 9 |  | 288,787 | 288,787
Profit and loss account | 9 |  | ( 44) | 1,796
|  | --------- | ---------
Shareholder funds |  | 288,745 | 290,585
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bybrook Residential Properties Ltd

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 19 January 2026 , and are signed on behalf of the board by:

Mrs S Uppal-Minns
Director

Company registration number: 07087573

Bybrook Residential Properties Ltd

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Canberra House, Corbygate Business Park, Corby, Northamptonshire, NN17 5JG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and equipment | - | 25% straight line

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Investment Property | Plant and equipment | Total
| £ | £ | £
Cost or valuation |  |  |
At 1 October 2024 | 940,000 | – | 940,000
Additions | – | 639 | 639
| --------- | ---- | ---------
At 30 September 2025 | 940,000 | 639 | 940,639
| --------- | ---- | ---------
Depreciation |  |  |
At 1 October 2024 | – | – | –
Charge for the year | – | 160 | 160
| --------- | ---- | ---------
At 30 September 2025 | – | 160 | 160
| --------- | ---- | ---------
Carrying amount |  |  |
At 30 September 2025 | 940,000 | 479 | 940,479
| --------- | ---- | ---------
At 30 September 2024 | 940,000 | – | 940,000
| --------- | ---- | ---------

The directors are of the opinion that there was no material change in the value of the properties during the year and has therefore not arranged for a revaluation.
6. Debtors

| 2025 | 2024
| £ | £
Prepayments and accrued income | 1,712 | 852
| ------- | ----

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 2,039 | 1,863
Director loan accounts | 73,900 | 27,000
Other creditors | – | 47,631
| -------- | --------
| 75,939 | 76,494
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 481,910 | 481,910
| --------- | ---------

Included within creditors: amounts falling due after more than one year is an amount of £481,910 (2024: £481,910) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
Onesavings Bank Plc hold a fixed and floating charges on 3 Humberstone Close and 6 Humberstone Close in relation to loan advances repayable after 5 years. Both directors have personal guarantees in relation to the loan advances on 3 Humberstone Close and 6 Humberstone Close.
9. Reserves
Fair value reserve - This reserve records the value of asset revaluations on assets, recognised in the income statement. Profit and loss account - This reserve records retained earnings and accumulated losses.