Company registration number: 05083633
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Bath Row Developments Ltd
Pages for filing with the Registrar
Company registration number: 05083633
Bath Row Developments Ltd
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Investments 5 100 100
Investment property 6 16,649,997 16,649,997
16,650,097 16,650,097
Current assets
Debtors - 100,000
Cash at bank and in hand 115,186 118,770
115,186 218,770
Creditors: amounts falling due within one year
(6,164,758) (6,809,347)
Net current liabilities (6,049,572) (6,590,577)
Total assets less current liabilities 10,600,525 10,059,520
Provisions for liabilities (1,750,801) (1,326,641)
NET ASSETS 8,849,724 8,732,879
Capital and reserves
Called up share capital 100 100
Profit and loss account 8,849,624 8,732,779
TOTAL EQUITY 8,849,724 8,732,879
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05083633
Bath Row Developments Ltd
Balance sheet - continued
as at 31 August 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Fall, Director
12 July 2026
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Bath Row Developments Ltd
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Bath Row Developments Ltd is a private company registered in England and Wales. Its registered number is 05083633. The company is limited by shares. Its registered office is Rectory House, Church Lane, Bracknell, Berkshire, RG42 6EE.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Exemption from preparation of consolidated financial statements
The financial statements contain information about Bath Row Developments Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% straight line
Investments in subsidiaries
Investments in subsidiaries are recognised at cost.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Bath Row Developments Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 September 2024 579,666
At 31 August 2025 579,666
Depreciation
At 1 September 2024 579,666
At 31 August 2025 579,666
Net book value
At 31 August 2025 -
At 31 August 2024 -
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Bath Row Developments Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Fixed asset investments
Investments other than loans
Shares in group undertakings and participating interests




£
Cost
At 1 September 2024 100
At 31 August 2025 100
Net book value
At 31 August 2025 100
At 31 August 2024 100
6 Investment property
£
Valuation
At 1 September 2024 16,649,997
At 31 August 2025 16,649,997
7 Related party transactions
During the year, the company received rent totalling £820,000 (2024 : £820,000) from Bath Row Developments (Penryn) Ltd a wholly owned subsidiary. The company repaid £1,190,000 of interest-free loan to Kirklington Property Developments Ltd, a company also controlled by the Director. At the balance sheet date, the company owed £2,210,000 (2024: £3,400,000)

8 Investment property
The company owns an investment property. The Director has carried out a valuation of this property, yielding a valuation of £16.650M (2023: £16.650M). The historic cost of this property is £9.647M.
9 Subsidiary
The company holds 100% (2023: 100%) of the ordinary share capital in Bath Row Developments (Penryn) Ltd, a company registered in England & Wales under company registration number 07435002, whose principal activity is the letting of real estate.
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Bath Row Developments Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
10 Controlling party
A J Fall is the ultimate controlling party due to his controlling shareholding
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