REGISTERED NUMBER: 08808536 (England and Wales)

BORA PROPERTY INVESTMENTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr T M Young

Mrs R F Young

REGISTERED OFFICE:

Ty Ffos

Main Avenue

Peterston-Super-Ely

CF5 6LQ

REGISTERED NUMBER:

08808536 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,675

1,206

Investment property

6

45,000

45,000

46,675

46,206

CURRENT ASSETS

Debtors

7

442,089

473,849

Cash at bank

16,539

3,693

458,628

477,542

CREDITORS

Amounts falling due within one year

8

180,615

181,438

NET CURRENT ASSETS

278,013

296,104

TOTAL ASSETS LESS CURRENT LIABILITIES

324,688

342,310

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

324,588

342,210

SHAREHOLDERS' FUNDS

324,688

342,310

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 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 2 June 2026 and were signed on its behalf by:

Mr T M Young - Director

1.	STATUTORY INFORMATION

Bora 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Computer equipment

-

25% 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

20,000

AMORTISATION

At 1 April 2025

and 31 March 2026

20,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

4,444

Additions

1,028

At 31 March 2026

5,472

DEPRECIATION

At 1 April 2025

3,238

Charge for year

559

At 31 March 2026

3,797

NET BOOK VALUE

At 31 March 2026

1,675

At 31 March 2025

1,206

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

45,000

NET BOOK VALUE

At 31 March 2026

45,000

At 31 March 2025

45,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,106

8,616

Other debtors

433,983

465,233

442,089

473,849

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

17,051

6,499

Other creditors

163,564

174,939

180,615

181,438

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£1

100

100

10.	RELATED PARTY DISCLOSURES

During the year Bora Property Investments Limited invoiced £47,356 (2025 - £42,784) to companies in which a director has an interest.

As at the year end Bora Property Investments Limited was owed £433,983 (2025 - £463,233) by a company in which the directors have a controlling interest.