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Registered number: 16053103 BACCUS PROPERTY MANAGEMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 OCTOBER 2025
BACCUS PROPERTY MANAGEMENT LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 6
BACCUS PROPERTY MANAGEMENT LIMITED REGISTERED NUMBER: 16053103 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025
Note |  | £
Current assets |  |  |
Fixed assets held for sale |  | 26,016,404 |
Debtors: amounts falling due within one year | 5 | 8,376 |
Cash at bank and in hand | 6 | 376,685 |
|  | 26,401,465 |
Creditors: amounts falling due within one year | 7 | (25,863,353) |
Net current assets |  |  | 538,112
Total assets less current liabilities |  |  | 538,112
Creditors: amounts falling due after more than one year | 8 |  | (499,900)
Net assets |  |  | 38,212
Capital and reserves |  |  |
Called up share capital | 10 |  | 100
Profit and loss account |  |  | 38,112
|  |  | 38,212
Page 1
BACCUS PROPERTY MANAGEMENT LIMITED REGISTERED NUMBER: 16053103 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 July 2026.
X Ji
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
BACCUS PROPERTY MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
1. | General information
Baccus Property Management Limited is a private company, limited by shares, incorporated in England and Wales with registration number 16053103. The registered office is Third Floor, 20 Old Bailey, London, EC4M 7AN. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. As noted in Note 4 the property has been marketed for sale after the year end and is expected to be sold within 12 months from when the financial statements are signed. The company is currently reviewing its future operations. The director has assessed the impact of these plans on the companys financial position. The company expects the continued support of the director, who has confirmed that they will provide such financial support as is necessary for the company to meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing of the financial statements of the company.
| 2.3 | Related party exemption
The company has taken advantage of the exemption provided by FRS 102 not to disclose related party transactions with its parent company.
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
BACCUS PROPERTY MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
Page 4
BACCUS PROPERTY MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
4. | Fixed assets held for sale
|  |  |  |  | Freehold investment property
|  |  |  |  | £
| Valuation |
| Assets held for sale | 26,016,404
| At 31 October 2025 | 26,016,404
| The investment property has been marketed for sale after the year end, the director considers the fair value to be the original cost of the property of £26,016,404 at 31 October 2025.
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Prepayments and accrued income | 8,376
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 376,685
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 21,134
| Corporation tax | 11,658
| Other taxation and social security | 9,964
| Other creditors | 25,751,788
| Accruals and deferred income | 68,809
|  | 25,863,353
Page 5
BACCUS PROPERTY MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 499,900
9. | Financial instruments
|  |  |  |  | 2025
|  |  |  |  | £
| Financial assets |
| Financial assets measured at fair value through profit or loss | 376,685
| Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.
10. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and partly paid |
|  | 100 Ordinary shares of £1.00 each | 100
| On 31 October 2024, upon incorporation, the company issued 100 ordinary shares of £1 each at par for cash consideration.
Page 6