BILLBROOKE PROPERTY LTD


Directors	HOLDEN, Emma Jeanette
	HOLDEN, Warren John


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	10227857 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	31 Aug 2025		30 Jun 2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,354		6,146
Investment property	4		441,108		441,108
			445,462		447,254
Current assets
Debtors	5	20		34
Cash at bank and on hand		42,855		21,172
		42,875		21,206
Creditors amounts falling due within one year	6	(213,841)		(235,609)
Net current assets (liabilities)			(170,966)		(214,403)
Total assets less current liabilities			274,496		232,851
Provisions for liabilities	7		(24,768)		(25,109)
Net assets			249,728		207,742
Capital and reserves
Called up share capital			100		100
Revaluation reserve			102,064		102,064
Profit and loss account			147,564		105,578
Shareholders' funds			249,728		207,742

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2026, and are signed on its behalf by:

HOLDEN, Warren John
Director
Registered Company No. 10227857

BILLBROOKE PROPERTY LTD

Notes to the Financial Statements
for the period ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Land and buildings	25

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

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 July 24	25,896	25,896
At 31 August 25	25,896	25,896
Depreciation and impairment
At 01 July 24	19,750	19,750
Charge for year	1,792	1,792
At 31 August 25	21,542	21,542
Net book value
At 31 August 25	4,354	4,354
At 30 June 24	6,146	6,146

4.	Investment property
	In the prior year, the lease on the investment property was extended and the total cost of extension was £41,108. Investment properties were valued on an open market basis on 31 October 2025 by the director.


		£
	Fair value at 01 July 24	441,108
	At 31 August 25	441,108

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	20	34
Total	20	34

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	10,189	5,681
Other creditors	197,272	224,022
Accrued liabilities and deferred income	6,380	5,906
Total	213,841	235,609

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	24,768	25,109
Total	24,768	25,109