IRIS Accounts Production v26.1.10.61 10651084 Board of Directors 1.11.24 31.10.25 31.10.25 0 0 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10651084 2024-10-31 10651084 2025-10-31 10651084 2024-11-01 2025-10-31 10651084 2023-10-31 10651084 2023-11-01 2024-10-31 10651084 2024-10-31 10651084 ns15:EnglandWales 2024-11-01 2025-10-31 10651084 ns14:PoundSterling 2024-11-01 2025-10-31 10651084 ns10:Director1 2024-11-01 2025-10-31 10651084 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10651084 ns10:SmallEntities 2024-11-01 2025-10-31 10651084 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10651084 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 10651084 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10651084 ns10:FullAccounts 2024-11-01 2025-10-31 10651084 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 10651084 ns5:CurrentFinancialInstruments 2025-10-31 10651084 ns5:CurrentFinancialInstruments 2024-10-31 10651084 ns5:ShareCapital 2025-10-31 10651084 ns5:ShareCapital 2024-10-31 10651084 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 10651084 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 10651084 ns10:RegisteredOffice 2024-11-01 2025-10-31 10651084 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 10651084 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 10651084 ns10:OrdinaryShareClass1 2025-10-31

REGISTERED NUMBER: 10651084 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BRITANIACREST PROPERTIES LTD

BRITANIACREST PROPERTIES LTD (REGISTERED NUMBER: 10651084)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

BRITANIACREST PROPERTIES LTD (REGISTERED NUMBER: 10651084)

BALANCE SHEET

31 OCTOBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 272 |  | 762 |  |

Cash at bank and in hand | 282,355 |  | 291,605 |  |

282,627 |  | 292,367 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,174 |  | 4,178 |  |

NET CURRENT ASSETS | 278,453 |  | 288,189 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 278,453 |  | 288,189 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 278,353 |  | 288,089 |  |

SHAREHOLDERS' FUNDS | 278,453 |  | 288,189 |  |

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

C A Foss - Director

BRITANIACREST PROPERTIES LTD (REGISTERED NUMBER: 10651084)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Britaniacrest Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 10651084

| Registered office: | Chancery House

| 3 Hatchlands Road

| Redhill

| Surrey

| RH1 6AA

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

| All amounts in the financial statements have been rounded to the nearest £.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| In preparing these financial statements, the directors have made the following judgements:

| - Determine whether leases entered into by the company either as a lessor or a lessee are operating lease or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

| Financial instruments

| Basic financial assets, including other debtors and cash and bank balances, are initially measured at the transaction price including transaction costs and are subsequently recognised at amortised cost.

| Basic financial liabilities, including trade creditors and other creditors, are initially recognised at transaction price and are subsequently recognised at amortised cost.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

BRITANIACREST PROPERTIES LTD (REGISTERED NUMBER: 10651084)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 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 the 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.

| Joint ventures

| An entity is treated as a joint venture where the company is party to a contractual agreement with one or more parties from outside the company to undertake an economic activity that is subject to joint control.

| Interests in joint ventures are accounted for using the cost method of accounting. Under this method the investment is initially recognised as the transaction price (including transaction costs) and is subsequently adjusted by any accumulated impairment losses through the profit and loss account. Any distributions received from the investment are recognised in the profit and loss accounts.

4. | EMPLOYEES AND DIRECTORS

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

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 272 |  | 762 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 74 |  | 372 |  |

| Other creditors | 4,100 |  | 3,806 |  |

4,174 |  | 4,178 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

BRITANIACREST PROPERTIES LTD (REGISTERED NUMBER: 10651084)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

8. | ULTIMATE PARENT UNDERTAKING

| The ultimate parent company is Foss & Co Group Limited, and the parent company is Foss Holdings Limited, both companies are registered in England and Wales. The registered office of both companies is Chancery House, 3 Hatchlands Road, Redhill, Surrey RH1 6AA.