Bogota Estates Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09790702

Bogota Estates Limited

Filleted Unaudited Financial Statements

31 October 2025

Bogota Estates Limited

Balance Sheet

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	4		2,450,000	2,450,000

Current assets

Debtors	5	1,163	1,195
Cash at bank and in hand		116,782	95,684
		---------	--------
		117,945	96,879

Creditors: amounts falling due within one year	6	82,758		78,555
		---------		--------
Net current assets			35,187	18,324
			------------	------------
Total assets less current liabilities			2,485,187	2,468,324

Creditors: amounts falling due after more than one year	7	1,780,000	1,845,000
		------------	------------
Net assets		705,187	623,324
		------------	------------

Capital and reserves

Called up share capital		1,300	1,300
Profit and loss account	8	703,887	622,024
		---------	---------
Shareholders funds		705,187	623,324
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bogota Estates Limited

Balance Sheet (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 1 June 2026 , and are signed on behalf of the board by:

Mr H H Shah

Director

Company registration number: 09790702

Bogota Estates Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kimberley House, 31 Burnt Oak Broadway, Edgware, London, HA8 5LD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The rental income shown in the profit and loss account represents amounts receivable for the period, exclusive of Value Added Tax.

Investments

Investment properties are revalued annually to their fair value and any surplus or deficit is dealt with through profit and loss. No depreciation is provided in respect of investment properties.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities .

4. Investments

	Investment property
	£
Valuation
At 1 November 2024 and 31 October 2025	2,450,000
	------------
Impairment
At 1 November 2024 and 31 October 2025	–
	------------

Carrying amount
At 31 October 2025	2,450,000
	------------
At 31 October 2024	2,450,000
	------------

The company's investment property has been valued by the directors at the reporting date on an open market basis taking into consideration the open market valuation dated 4 March 2021, conducted by a RICS registered chartered surveyor on behalf of Allsop LLP, an independent property consultant. The directors are of the opinion that the carrying value is the same as the market value.

The comparable historical cost value of the company's investment property would be £2,342,920 (2024: £2,342,920).

5. Debtors

	2025	2024
	£	£
Other debtors	1,163	1,195
	-------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	24,413	20,217
Social security and other taxes	9,110	8,730
Other creditors	49,235	49,608
	--------	--------
	82,758	78,555
	--------	--------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other loans	610,000	610,000
Other creditors	1,170,000	1,235,000
	------------	------------
	1,780,000	1,845,000
	------------	------------

Other creditors comprise of shareholders loans that have no fixed repayment date. The directors do not foresee any amount of the loans to be repaid within 12 months of the reporting date and therefore it has been disclosed under amounts falling due after more than one year.

Included within creditors are other loans of £610,000 from the shareholders, which bear interest at a rate equal to the Bank of England base rate plus a margin of 2.55%.

8. Profit and loss account

	2025	2024
	£	£
Distributable reserves	596,807	514,944
Fair value gains on investment property	107,080	107,080
	---------	---------
	703,887	622,024
	---------	---------