Belvoir Property Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00533771 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Belvoir Property Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H J Craven

Mrs R M Morrison

REGISTERED OFFICE:

Misterton Hall

Lutterworth

Leicestershire

LE17 4JP

REGISTERED NUMBER:

00533771 (England and Wales)

ACCOUNTANTS:

Brockhurst Davies Limited

11 The Office Village

North Road

Loughborough

Leicestershire

LE11 1QJ

FIXED ASSETS

Tangible assets

4

48

96

Investment property

5

250,000

250,048

250,096

CURRENT ASSETS

Debtors

6

140,000

140,550

Cash at bank

784,740

807,437

924,740

947,987

CREDITORS

Amounts falling due within one year

7

13,749

14,076

NET CURRENT ASSETS

910,991

933,911

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,161,039

1,184,007

CAPITAL AND RESERVES

Called up share capital

100

Revaluation reserve

8

9,905

Retained earnings

1,151,034

1,174,002

SHAREHOLDERS' FUNDS

1,161,039

1,184,007

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Mrs H J Craven - Director

1.	STATUTORY INFORMATION

Belvoir Property Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Rents receivable are accounted for on an accruals basis.

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 Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

Basic financial instruments

Basic financial instrument 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 instrument are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

12,980

DEPRECIATION

At 1 September 2024

12,884

Charge for year

48

At 31 August 2025

12,932

NET BOOK VALUE

At 31 August 2025

48

At 31 August 2024

96

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

250,000

NET BOOK VALUE

At 31 August 2025

250,000

At 31 August 2024

250,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2008

(7,595

)

Valuation in 2011

(7,500

)

Valuation in 2015

75,000

Valuation in 2019

(50,000

)

Cost

240,095

250,000

The freehold and long leasehold land and buildings portfolio were valued at £250,000 on an open market basis in August 2025. All properties were valued by a director and the directors considered that this valuation would have been the market value of the property portfolio at 31 August 2025 and as such no uplift has been included in these financial statements.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

-

550

Loan to South African Trust

140,000

140,550

A loan of £140,000 has been made to The Dunell Trust, in South Africa to enable the Trust to purchase a property. The loan is secured by a charge on the property. The loan is to be repaid with the proceeds of a land sale in South Africa. However, the land sale has been delayed for several years and as a consequence the loan repayment has been deferred. The directors consider that this loan will be repaid in full to the company.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Corporation tax

4,007

3,855

Other creditors

500

Directors' loan accounts

5,000

Accruals and deferred income

4,242

4,721

13,749

14,076

8.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

9,905