NBFAPOC Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05966550 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

NBFAPOC PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B P Brady

M F Gonzalez

REGISTERED OFFICE:

1 Rushmills

Northampton

Northamptonshire

NN4 7YB

REGISTERED NUMBER:

05966550 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

-

Investment property

5

1,076,924

CURRENT ASSETS

Debtors

6

17,522

38,181

Cash at bank

522

11,978

18,044

50,159

CREDITORS

Amounts falling due within one year

7

300,843

291,473

NET CURRENT LIABILITIES

(282,799

)

(241,314

)

TOTAL ASSETS LESS CURRENT LIABILITIES

794,125

835,610

CREDITORS

Amounts falling due after more than one
year

8

348,787

395,946

NET ASSETS

445,338

439,664

CAPITAL AND RESERVES

Called up share capital

2

Fair value reserve

9

146,874

Retained earnings

298,462

292,788

SHAREHOLDERS' FUNDS

445,338

439,664

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

M F Gonzalez - Director

1.	STATUTORY INFORMATION

NBFAPOC Properties 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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

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 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 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

and 31 October 2025

26,413

DEPRECIATION

At 1 November 2024

and 31 October 2025

26,413

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

1,076,924

NET BOOK VALUE

At 31 October 2025

1,076,924

At 31 October 2024

1,076,924

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

8,935

-

Directors' current accounts

-

29,594

Tax

8,587

17,522

38,181

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

47,165

47,198

Trade creditors

1,067

-

Corporation tax

500

7,849

VAT

9,593

8,527

Other creditors

26,999

Elavation limited

156,000

153,938

Directors' current accounts

57,538

45,240

Deferred income

147

Accrued expenses

1,834

1,575

300,843

291,473

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans - 1-2 years

46,352

47,166

Bank loans - 2-5 years

302,435

348,780

348,787

395,946

9.

RESERVES

Fair

value

reserve

£

At 1 November 2024

and 31 October 2025

146,874

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

B P Brady

Balance outstanding at start of year

29,594

Amounts repaid

(29,594

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

29,594

M F Gonzalez

Balance outstanding at start of year

(45,240

)

(35,240

)

Amounts advanced

22,702

(10,000

)

Amounts repaid

(35,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(57,538

)

(45,240

)

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100% of the ordinary share capital.