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Registered number: 06930307
81 Belsize Park Gardens Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
More Group (Accounting) Limited
81 Belsize Park Gardens Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
81 Belsize Park Gardens Limited
Company Information
For The Year Ended 30 June 2025
Company Information

Director | Mr Tobias Woerner
Secretary | Atc Corporate Secretaries Limited
Company Number | 06930307
Registered Office | 1 Giltspur Street
| Farringdon
| London
| EC1A 9DD
Accountants | More Group (Accounting) Limited
| 1 Giltspur Street
| Farringdon
| London
| EC1A 9DD

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81 Belsize Park Gardens Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06930307

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,750,000 |  | 1,750,000
|  |  | 1,750,000 |  | 1,750,000
CURRENT ASSETS
Cash at bank and in hand |  | 252,624 |  | 364,234 |
|  | 252,624 |  | 364,234 |
Creditors: Amounts Falling Due Within One Year | 5 | (280,378 ) |  | (371,598 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (27,754 ) |  | (7,364 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,722,246 |  | 1,742,636
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (197,928 ) |  | (224,094 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (190,000 ) |  | (190,000 )
NET ASSETS |  |  | 1,334,318 |  | 1,328,542
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,334,317 |  | 1,328,541
SHAREHOLDERS' FUNDS |  |  | 1,334,318 |  | 1,328,542

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81 Belsize Park Gardens Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Tobias Woerner Director
10/03/2026

The notes on pages 4 to 6 form part of these financial statements.
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81 Belsize Park Gardens Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
81 Belsize Park Gardens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06930307 . The registered office is 1 Giltspur Street, Farringdon, London, EC1A 9DD.
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:

Freehold | No depreciation

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
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not discounted.
Classification of financial liabilities
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 company after deducting all its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction where they are subsequently carried at amortised cost using effective interest method. Financial liabilities that constitute a financing transaction are measured at present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not discounted.
Debt instruments are subsequently carried at amortised cost, using effective interest rate method.
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81 Belsize Park Gardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
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.
2.7. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost or Valuation
As at 1 July 2024 | 1,750,000
As at 30 June 2025 | 1,750,000
Net Book Value
As at 30 June 2025 | 1,750,000
As at 1 July 2024 | 1,750,000

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81 Belsize Park Gardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,355 |  | 9,472
Other taxes and social security | 175 |  | 269
Other creditors | 131,358 |  | 129,336
Deferred income | 1,972 |  | 19,603
Other loans due within one year | 20,664 |  | 18,990
Accruals | 6,653 |  | 4,000
Director's loan account | 118,201 |  | 189,928
| 280,378 |  | 371,598

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loan due after more than one year | 197,928 |  | 224,094

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

8. Related Party Transactions
As on balance sheet date company owe loan of £80,000 to Mrs Emma Rachel Peacock, who is wife of the director Mr.Tobias Woerner. During the year interest has been paid on the loan at the rate of 8.41%. The loan is repayable on demand. During the year, the company engaged Emma Peacock for consultancy services, which amounted to a cost of £6,000.
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