IRIS Accounts Production v25.4.12.37 04883166 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Fair value model ORDINARY 1.00000 16688 3455 19500 17000 17025 3767 19163 16688 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04883166 2024-09-30 04883166 2025-09-30 04883166 2024-10-01 2025-09-30 04883166 2023-09-30 04883166 2023-10-01 2024-09-30 04883166 2024-09-30 04883166 ns15:EnglandWales 2024-10-01 2025-09-30 04883166 ns14:PoundSterling 2024-10-01 2025-09-30 04883166 ns10:Director1 2024-10-01 2025-09-30 04883166 ns10:Director2 2024-10-01 2025-09-30 04883166 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04883166 ns10:SmallEntities 2024-10-01 2025-09-30 04883166 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04883166 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 04883166 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04883166 ns10:FullAccounts 2024-10-01 2025-09-30 04883166 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 04883166 ns10:Director1 41 2024-09-30 04883166 ns10:Director1 41 2023-09-30 04883166 ns10:Director1 41 2024-10-01 2025-09-30 04883166 ns10:Director1 41 2023-10-01 2024-09-30 04883166 ns10:Director1 41 2025-09-30 04883166 ns10:Director1 41 2024-09-30 04883166 ns10:CompanySecretary1 2024-10-01 2025-09-30 04883166 ns10:RegisteredOffice 2024-10-01 2025-09-30 04883166 ns5:CurrentFinancialInstruments 2025-09-30 04883166 ns5:CurrentFinancialInstruments 2024-09-30 04883166 ns5:Non-currentFinancialInstruments 2025-09-30 04883166 ns5:Non-currentFinancialInstruments 2024-09-30 04883166 ns5:ShareCapital 2025-09-30 04883166 ns5:ShareCapital 2024-09-30 04883166 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-09-30 04883166 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-09-30 04883166 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 04883166 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 04883166 ns5:ComputerEquipment 2024-10-01 2025-09-30 04883166 ns5:ComputerEquipment 2024-09-30 04883166 ns5:ComputerEquipment 2025-09-30 04883166 ns5:ComputerEquipment 2024-09-30 04883166 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 04883166 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 04883166 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-09-30 04883166 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-09-30 04883166 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-09-30 04883166 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-09-30 04883166 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-09-30 04883166 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-09-30 04883166 ns5:Secured 2025-09-30 04883166 ns5:Secured 2024-09-30 04883166 ns5:DeferredTaxation 2024-09-30 04883166 ns5:DeferredTaxation 2025-09-30 04883166 ns10:OrdinaryShareClass1 2025-09-30 04883166 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 04883166 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-09-30 04883166 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 04883166 2 ns10:Director2 2024-09-30 04883166 2 ns10:Director2 2023-09-30 04883166 2 ns10:Director2 2024-10-01 2025-09-30 04883166 2 ns10:Director2 2023-10-01 2024-09-30 04883166 2 ns10:Director2 2025-09-30 04883166 2 ns10:Director2 2024-09-30

REGISTERED NUMBER: 04883166 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

BAW ESTATES LIMITED

| BAW ESTATES LIMITED (REGISTERED NUMBER: 04883166) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BAW ESTATES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | R Beecroft

| Mrs J Beecroft

| SECRETARY: | Mrs J Beecroft

| REGISTERED OFFICE: | 6-8 Park Street

| Wombwell

| Barnsley

| South Yorkshire

| S73 0DJ

| REGISTERED NUMBER: | 04883166 (England and Wales)

| ACCOUNTANTS: | Seaman Herbert & Co

| 36 - 40 Doncaster Road

| Barnsley

| South Yorkshire

| S70 1TL

| BAW ESTATES LIMITED (REGISTERED NUMBER: 04883166) |

BALANCE SHEET

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 1,926 |  |

Investment property | 5 | 1,710,000 |  | 1,625,000 |  |

1,710,000 |  | 1,626,926 |  |

CURRENT ASSETS

Debtors | 6 | 221,345 |  | 202,316 |  |

Cash at bank | 9,530 |  | 1,183 |  |

230,875 |  | 203,499 |  |

CREDITORS

Amounts falling due within one year | 7 | 474,813 |  | 462,675 |  |

NET CURRENT LIABILITIES | (243,938 | ) | (259,176 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,466,062 |  | 1,367,750 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (330,704 | ) | (363,302 | ) |

PROVISIONS FOR LIABILITIES | 10 | (179,532 | ) | (158,764 | ) |

NET ASSETS | 955,826 |  | 845,684 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 2 |  | 2 |  |

Fair value reserve | 12 | 604,351 |  | 540,601 |  |

Retained earnings | 12 | 351,473 |  | 305,081 |  |

SHAREHOLDERS' FUNDS | 955,826 |  | 845,684 |  |

| BAW ESTATES LIMITED (REGISTERED NUMBER: 04883166) |

BALANCE SHEET - continued

30TH SEPTEMBER 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st March 2026 and were signed on its behalf by:

R Beecroft - Director

Mrs J Beecroft - Director

| BAW ESTATES LIMITED (REGISTERED NUMBER: 04883166) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| BAW Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Office equipment | - | 20% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| BAW ESTATES LIMITED (REGISTERED NUMBER: 04883166) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| COST

| At 1st October 2024 | 10,119 |  |

| Disposals | (10,119 | ) |

| At 30th September 2025 | - |  |

| DEPRECIATION

| At 1st October 2024 | 8,193 |  |

| Eliminated on disposal | (8,193 | ) |

| At 30th September 2025 | - |  |

| NET BOOK VALUE

| At 30th September 2025 | - |  |

| At 30th September 2024 | 1,926 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st October 2024 | 1,625,000 |  |

| Revaluations | 85,000 |  |

| At 30th September 2025 | 1,710,000 |  |

| NET BOOK VALUE

| At 30th September 2025 | 1,710,000 |  |

| At 30th September 2024 | 1,625,000 |  |

| Fair value at 30th September 2025 is represented by:

£ |

| Valuation in 2017 | 19,091 |  |

| Valuation in 2019 | 155,516 |  |

| Valuation in 2020 | 124,277 |  |

| Valuation in 2021 | 360,000 |  |

| Valuation in 2023 | 30,000 |  |

| Valuation in 2024 | 10,000 |  |

| Valuation in 2025 | 85,000 |  |

| Cost | 926,116 |  |

1,710,000 |  |

| Investment properties have been revalued by the directors based on currently available market data.

| BAW ESTATES LIMITED (REGISTERED NUMBER: 04883166) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 201,494 |  | 184,970 |  |

| Directors' current accounts | 19,163 |  | 16,688 |  |

| Prepayments & accrued income | 688 |  | 658 |  |

221,345 |  | 202,316 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 34,771 |  | 34,702 |  |

| Other loans < 1 year | 400,000 |  | 400,000 |  |

| Trade creditors | 1,501 |  | 1,037 |  |

| Tax | 21,509 |  | 9,788 |  |

| Other creditors | 13,000 |  | 13,000 |  |

| Accrued expenses | 4,032 |  | 4,148 |  |

474,813 |  | 462,675 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 29,850 |  | 31,931 |  |

| Bank loans - 2-5 years | 103,252 |  | 97,422 |  |

| Bank loans more 5 yr | 197,602 |  | 233,949 |  |

330,704 |  | 363,302 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr | 197,602 |  | 233,949 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 365,475 |  | 398,004 |  |

| Other loans < 1 year | 400,000 |  | 400,000 |  |

765,475 |  | 798,004 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 179,532 |  | 158,764 |  |

| BAW ESTATES LIMITED (REGISTERED NUMBER: 04883166) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1st October 2024 | 158,764 |  |

| Movement in year | (482 | ) |

| Deferred tax on revaluation | 21,250 |  |

| Balance at 30th September 2025 | 179,532 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | ORDINARY | £1 | 2 |  | 2 |  |

12. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1st October 2024 | 305,081 |  | 540,601 |  | 845,682 |  |

| Profit for the year | 126,830 |  | 126,830 |  |

| Dividends | (16,688 | ) | (16,688 | ) |

| Transfer between reserves | (85,000 | ) | 85,000 |  | - |  |

| Deferred tax tfr in reserves | 21,250 |  | (21,250 | ) | - |  |

| At 30th September 2025 | 351,473 |  | 604,351 |  | 955,824 |  |

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30th September 2025 and 30th September 2024:

2025 | 2024 |

£ | £ |

| Mrs J Beecroft and R Beecroft

| Balance outstanding at start of year | 16,688 |  | 3,455 |  |

| Amounts advanced | 19,500 |  | 17,000 |  |

| Amounts repaid | (17,025 | ) | (3,767 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 19,163 |  | 16,688 |  |

14. | RELATED PARTY DISCLOSURES

| The company was owed £195,290 from Finmil Ltd (2024 - £180,290) at the balance sheet date from inter company lending. Finmil Ltd is a company under common control.

| The company owed £13,000 to Beecroft Hotels Ltd (2024 - £13,000) at the balance sheet date from inter company lending. Beecroft Hotels Ltd is a company under common control.

| BAW ESTATES LIMITED (REGISTERED NUMBER: 04883166) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

15. | ULTIMATE CONTROLLING PARTY

| The directors hold a 100% controlling interest in the issued share capital.