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Registered number: 13672308
Bottom Line Property Rentals Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Cooper Associates Accountants Ltd
Bottom Line Property Rentals Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Bottom Line Property Rentals Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 13672308

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,734 |  | 2,741
Investment Properties | 5 |  | 750,000 |  | 747,000
|  |  | 753,734 |  | 749,741
CURRENT ASSETS
Debtors | 6 | 64,379 |  | 5,169 |
Cash at bank and in hand |  | 1,957 |  | 2,335 |
|  | 66,336 |  | 7,504 |
Creditors: Amounts Falling Due Within One Year | 7 | (305,742 ) |  | (262,314 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (239,406 ) |  | (254,810 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 514,328 |  | 494,931
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (492,826 ) |  | (483,704 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,215 ) |  | -
NET ASSETS |  |  | 7,287 |  | 11,227
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 7,187 |  | 11,127
SHAREHOLDERS' FUNDS |  |  | 7,287 |  | 11,227

Page 1
Page 2
Bottom Line Property Rentals Ltd
Balance Sheet (continued)
As At 31 October 2025
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr B Van Aswegen Director
21st July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Bottom Line Property Rentals Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Bottom Line Property Rentals Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13672308 . The registered office is 40 St James Buildings, St James Street, Taunton, Somerset, TA1 1JR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rent received from investment properties owned by the company.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Motor Vehicles | 25% reducing balance
Office equipment | 33% straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
The company holds the following financial instruments:

- Short term trade and other debtors and creditors;

- Bank loans; and

- Cash and bank balances.

All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecgonised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.
...CONTINUED
Page 3
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Bottom Line Property Rentals Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Financial Instruments - continued
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Office equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 November 2024 | 2,036 | 2,200 | 2,010 | 6,246
Additions | - | - | 2,888 | 2,888
As at 31 October 2025 | 2,036 | 2,200 | 4,898 | 9,134

...CONTINUED
Page 4
Page 5
Bottom Line Property Rentals Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | 1,018 | 1,074 | 1,413 | 3,505
Provided during the period | 509 | 225 | 1,161 | 1,895
As at 31 October 2025 | 1,527 | 1,299 | 2,574 | 5,400
Net Book Value
As at 31 October 2025 | 509 | 901 | 2,324 | 3,734
As at 1 November 2024 | 1,018 | 1,126 | 597 | 2,741

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 747,000
Revaluations | 3,000
As at 31 October 2025 | 750,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 693,138 |  | 693,138

The directors have assessed the fair value of the property at £750,000 as at 31 October 2025. This valuation has been determined based on the directors' assessment of open market value using comparable market evidence.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 64,379 |  | 5,169

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals | 1,080 |  | 840
Directors' loan accounts | 304,662 |  | 261,474
| 305,742 |  | 262,314

Page 5
Page 6
Bottom Line Property Rentals Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 492,826 |  | 483,704

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
During the year the company loaned a total of £62,625 to two companies under common control of the directors and shareholders. These loans are interest free and repayable on demand.
Page 6