Baytree Dst Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10448412

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,172		10,276
Investment Properties	5		5,798,000		5,798,000

			5,804,172		5,808,276
CURRENT ASSETS
Debtors	6	84,654		84,125
Cash at bank and in hand		75,271		41,722

		159,925		125,847
Creditors: Amounts Falling Due Within One Year	7	(2,474,272 )		(2,973,458 )

NET CURRENT ASSETS (LIABILITIES)			(2,314,347 )		(2,847,611 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,489,825		2,960,665

Creditors: Amounts Falling Due After More Than One Year	8		(3,131,110 )		(2,569,412 )

NET ASSETS			358,715		391,253

CAPITAL AND RESERVES
Called up share capital	9		20		20
Profit and Loss Account			358,695		391,233

SHAREHOLDERS' FUNDS			358,715		391,253

Page 1

Page 2

Baytree Dst Properties Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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

Mrs Lilia Da Silva-Teixeira

Director

23/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Baytree Dst Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10448412 . The registered office is 13a Chiltern Court, Asheridge Road, Chesham, HP5 2PX.

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. Going Concern Disclosure

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fll due for the foreseable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.3. Turnover

Revenue comprises rental income, service charges and other recoveries from tenants of the company's investment properties. Rental income is recognised on an accruals basis in the period in which it is earned, in accordance with the terms of the lease.

2.4. 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:

Fixtures & Fittings

10% on Cost

2.5. 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.

2.6. Financial Instruments

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Such assets are subsequently carried at amortised cost using the effective interest method, less any impairement.

Financial liabilities

Basic financial liabilities, including trade, other creditors and bank loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Page 3

Page 4

Baytree Dst Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	41,041

As at 31 March 2026	41,041

Depreciation
As at 1 April 2025	30,765
Provided during the period	4,104

As at 31 March 2026	34,869

Net Book Value
As at 31 March 2026	6,172

As at 1 April 2025	10,276

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	5,798,000

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	84,654	84,125

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	-	343,200
Other creditors	2,474,272	2,630,258

	2,474,272	2,973,458

Page 4

Page 5

Baytree Dst Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	3,131,110	2,569,412

The bank loans are secured by way of a fixed and floating charge over the company's assets.

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	20	20

10. Related Party Transactions

At the year end, included in other creditors is an amount of £2,454,799 (2024 £2,623,158) owed to the directors of the company. The loans are provided interest free and unsecured. There are no formal terms and conditions regarding repayment of the loans.

Page 5