REGISTERED NUMBER: 10770454 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2025

FOR

BBRB PROPERTIES LIMITED

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ms R Bhardwaj

Dr B Bhardwaj

REGISTERED OFFICE:

40 Whitehall Lane

Buckhurst Hill

Essex

IG9 5JG

REGISTERED NUMBER:

10770454 (England and Wales)

ACCOUNTANTS:

Chegwidden & Co

Chartered Accountants

Priestley House

Priestley Gardens

Chadwell Heath

Essex

RM6 4SN

FIXED ASSETS

Tangible assets

4

14,853

20,493

Investment property

5

1,071,726

1,050,040

1,086,579

1,070,533

CURRENT ASSETS

Debtors

9,783

6,822

Cash at bank and in hand

2,847

6,509

12,630

13,331

CREDITORS

Amounts falling due within one year

28,365

36,264

NET CURRENT LIABILITIES

(15,735

)

(22,933

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,070,844

1,047,600

CREDITORS

Amounts falling due after more than one year

6

832,597

813,606

NET ASSETS

238,247

233,994

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

8

287,000

287,000

Retained earnings

8

(48,853

)

(53,106

)

238,247

233,994

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Statement of Financial Position for the year ended 31st May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th May 2026 and were signed on its behalf by:

Ms R Bhardwaj - Director

1.	STATUTORY INFORMATION

BBRB Properties 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.

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.

Plant and machinery etc

-

at varying rates on cost

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st June 2024

and 31st May 2025

22,558

DEPRECIATION

At 1st June 2024

2,065

Charge for year

5,640

At 31st May 2025

7,705

NET BOOK VALUE

At 31st May 2025

14,853

At 31st May 2024

20,493

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st June 2024

1,050,040

Additions

21,686

At 31st May 2025

1,071,726

NET BOOK VALUE

At 31st May 2025

1,071,726

At 31st May 2024

1,050,040

The directors believe investment properties are stated at fair value.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

280,404

303,792

Other loans more 5yrs instal

218,295

213,808

498,699

517,600

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

387,595

386,300

Other loans

296,649

286,839

684,244

673,139

Loans are secured by a fixed charge on the company's investment properties.

8.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 1st June 2024

(53,106

)

287,000

233,894

Profit for the year

4,253

4,253

At 31st May 2025

(48,853

)

287,000

238,147

Other reserves represent unrealised gains and are not considered to be distributable.

9.	RELATED PARTY DISCLOSURES

Creditors due after more than one year also included £175,580 (2024 - £163,580) payable to directors in respect of unsecured loans to the company.