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Registered number: 05781017
BNNR Properties Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
DRP Partners Ltd
BNNR Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
BNNR Properties Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 05781017

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,961 |  | 17,282
Investment Properties | 5 |  | 2,065,000 |  | 1,544,500
|  |  | 2,077,961 |  | 1,561,782
CURRENT ASSETS
Debtors | 6 | 545 |  | 545 |
Cash at bank and in hand |  | 12,874 |  | 21,538 |
|  | 13,419 |  | 22,083 |
Creditors: Amounts Falling Due Within One Year | 7 | (123,861 ) |  | (296,682 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (110,442 ) |  | (274,599 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,967,519 |  | 1,287,183
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (822,196 ) |  | (839,283 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (217,370 ) |  | (87,245 )
NET ASSETS |  |  | 927,953 |  | 360,655
CAPITAL AND RESERVES
Called up share capital | 11 |  | 4 |  | 4
Revaluation reserve | 12 |  | 895,250 |  | 371,939
Profit and Loss Account |  |  | 32,699 |  | (11,288 )
SHAREHOLDERS' FUNDS |  |  | 927,953 |  | 360,655

Page 1
Page 2
BNNR Properties Limited
Balance Sheet (continued)
As At 30 April 2025
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

Mr Nilesh Shah Director
21/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BNNR Properties Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
BNNR Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05781017 . The registered office is Dukes Court, 91 Wellington Street, Luton, LU1 5AF.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover represents rents receivable.
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 | 25% on reducing balance basis

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. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
2.6. 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 year 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 asset reflects 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.
Page 3
Page 4
BNNR Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 72,832
As at 30 April 2025 | 72,832
Depreciation
As at 1 May 2024 | 55,550
Provided during the period | 4,321
As at 30 April 2025 | 59,871
Net Book Value
As at 30 April 2025 | 12,961
As at 1 May 2024 | 17,282

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 May 2024 | 1,544,500
Revaluations | 520,500
As at 30 April 2025 | 2,065,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,169,750 |  | -

Investment properties were valued on an open market basis on 26 April 2025 by the director.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 545 |  | 545

Page 4
Page 5
BNNR Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,799 |  | 1,799
Bank loans and overdrafts | 4,493 |  | 8,532
Other creditors | 115,575 |  | 286,351
Taxation and social security | 1,994 |  | -
| 123,861 |  | 296,682

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 822,196 |  | 839,283

9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank loan is secured by way of fixed and floating charge on the property and other assets of the company and contains a negative pledge.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 822,196 |  | 839,283

10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 217,370 |  | 87,245

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

12. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 May 2024 | 371,939
Surplus on revaluation | 523,311
As at 30 April 2025 | 895,250

13. Related Party Transactions
Included in other creditors is an amount owed of £Nil (2024: £169,148) owed to the director. The amount is interest free and repayable on demand.
Page 5