REGISTERED NUMBER: 02086325 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2025 to 30 September 2025

for

Barat Enterprises Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P K Santilal

V Santilal

SECRETARY:

P K Santilal

REGISTERED OFFICE:

240 Green Street

London

E7 8LE

REGISTERED NUMBER:

02086325 (England and Wales)

ACCOUNTANTS:

R G Associates

12 Rosemary Drive

Ilford

Essex

IG4 5JD

FIXED ASSETS

Tangible assets

4

742,807

1,682,807

Investments

5

30,000

518,967

772,807

2,201,774

CURRENT ASSETS

Debtors

6

19,086

23,164

Cash at bank

1,059,320

116,885

1,078,406

140,049

CREDITORS

Amounts falling due within one year

7

6,473

115,723

NET CURRENT ASSETS

1,071,933

24,326

TOTAL ASSETS LESS CURRENT LIABILITIES

1,844,740

2,226,100

CREDITORS

Amounts falling due after more than one year

8

(127,648

)

(130,617

)

PROVISIONS FOR LIABILITIES

10

(17,908

)

(185,799

)

NET ASSETS

1,699,184

1,909,684

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

11

71,635

743,185

Retained earnings

11

1,626,549

1,165,499

SHAREHOLDERS' FUNDS

1,699,184

1,909,684

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

P K Santilal - Director

1.	STATUTORY INFORMATION

Barat Enterprises 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.

Bank loans and shareholders' advances are expected to remain in place for as long as they are required by the company for the purpose of its business. The accounts have, therefore, been prepared on a going concern basis.

Turnover

Turnover represents rents and commissions receivable during the year excluding value added tax.

Tangible fixed assets

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

Land and buildings

-

not provided

Plant and machinery etc

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 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 period 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.

Investment property

Investment property which is property held to earn rentals and or capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the balance sheet under a fair value reserve account.

Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

1,682,800

4,102

1,686,902

Disposals

(940,000

)

-

(940,000

)

At 30 September 2025

742,800

4,102

746,902

DEPRECIATION

At 1 April 2025

and 30 September 2025

-

4,095

4,095

NET BOOK VALUE

At 30 September 2025

742,800

7

742,807

At 31 March 2025

1,682,800

7

1,682,807

Cost or valuation at 30 September 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2005

457,491

-

457,491

Valuation in 2008

(55,000

)

-

(55,000

)

Valuation in 2009

(109,614

)

-

(109,614

)

Valuation in 2011

(50,000

)

-

(50,000

)

Valuation in 2015

166,745

-

166,745

Valuation in 2016

150,000

-

150,000

Valuation in 2021

394,983

-

394,983

Valuation in 2023

220,000

-

220,000

Valuation in 2025

(389,620

)

-

(389,620

)

Valuation in 2025

(671,550

)

-

(671,550

)

Cost

629,365

4,102

633,467

742,800

4,102

746,902

Freehold properties are shown at valuation carried out by external valuers, Upsdales Property Management Limited in March 2025 and the directors are of the opinion that this valuation is not materially different at 30 September 2025..

5.	FIXED ASSET INVESTMENTS

30.9.25

31.3.25

£

£

Shares in group undertakings

30,000

30,000

Loans to group undertakings

-

488,967

30,000

518,967

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 April 2025

and 30 September 2025

30,000

NET BOOK VALUE

At 30 September 2025

30,000

At 31 March 2025

30,000

Loans to

group

undertakings

£

At 1 April 2025

488,967

Other movement

(488,967

)

At 30 September 2025

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.3.25

£

£

Other debtors

19,086

23,164

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.3.25

£

£

Bank loans and overdrafts

11,695

13,873

Taxation and social security

(29,567

)

45,256

Other creditors

24,345

56,594

6,473

115,723

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

31.3.25

£

£

Bank loans

56,648

59,617

Other creditors

71,000

71,000

127,648

130,617

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

56,648

59,617

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

31.3.25

£

£

Bank loans

68,343

73,490

Bank borrowings are secured by a charge on the company's freehold properties.

10.	PROVISIONS FOR LIABILITIES

30.9.25

31.3.25

£

£

Deferred tax

17,908

185,799

Deferred

tax

£

Balance at 1 April 2025

185,799

Credit to Income Statement during period

(167,891

)

Balance at 30 September 2025

17,908

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2025

1,165,499

743,185

1,908,684

Profit for the period

461,050

-

461,050

Revaluation adjustment on disposal of freehold

-

(671,550

)

(671,550

)

At 30 September 2025

1,626,549

71,635

1,698,184

12.	RELATED PARTY DISCLOSURES

Loan to a wholly owned subsidiary ,Queen Court Enterprise Ltd is written off to the value of £488,967 on a tax neutral basis.