REGISTERED NUMBER: 12190998 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th September 2025

for

Bobo Property Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A M D Bowen

REGISTERED OFFICE:

18 Parrys Lane

Bristol

BS9 1AA

REGISTERED NUMBER:

12190998 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

52,395

9,140

Investment property

5

1,000,000

963,000

1,052,395

972,140

CURRENT ASSETS

Debtors

6

3,260

2,948

Cash at bank

8,715

23,478

11,975

26,426

CREDITORS

Amounts falling due within one year

7

148,232

134,283

NET CURRENT LIABILITIES

(136,257

)

(107,857

)

TOTAL ASSETS LESS CURRENT LIABILITIES

916,138

864,283

CREDITORS

Amounts falling due after more than one year

8

(768,708

)

(769,108

)

PROVISIONS FOR LIABILITIES

(38,737

)

(65,572

)

NET ASSETS

108,693

29,603

CAPITAL AND RESERVES

Called up share capital

11

1

1

Fair value reserve

12

268,371

196,719

Retained earnings

12

(159,679

)

(167,117

)

SHAREHOLDERS' FUNDS

108,693

29,603

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29th July 2026 and were signed by:

A M D Bowen - Director

1.	STATUTORY INFORMATION

Bobo Property Management Ltd 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 as modified by the revaluation of certain assets.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities. These estimates are based on historical experience and other factors considered to be relevant and reasonable under the circumstances. Actual results may differ from these estimates.

The key areas of judgement and estimation uncertainty are as follows:

Valuation of investment property

Investment property is measured at fair value at the reporting date. The valuation has been determined by the directors based on their knowledge of the property and market conditions. Such valuations are inherently subjective and are based on assumptions including market yields, rental income and comparable market transactions. Changes in these assumptions could result in material adjustments to the carrying value of the investment property in future periods.

Useful economic lives of tangible fixed assets

The annual depreciation charge depends on the estimated useful lives of tangible fixed assets. These are based on historical experience and consideration of future expected usage and technological developments. A change in useful lives would affect the depreciation charge and the carrying value of assets.

Turnover

Turnover represents rental income receivable from investment properties and is recognised on a straight-line basis over the term of the lease.

All turnover is derived from customers based in the United Kingdom.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on cost

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st October 2024

4,027

22,802

6,000

32,829

Additions

306

11,256

35,693

47,255

Disposals

-

(542

)

(6,000

)

(6,542

)

At 30th September 2025

4,333

33,516

35,693

73,542

DEPRECIATION

At 1st October 2024

3,334

14,355

6,000

23,689

Charge for year

469

2,649

595

3,713

Eliminated on disposal

-

(255

)

(6,000

)

(6,255

)

At 30th September 2025

3,803

16,749

595

21,147

NET BOOK VALUE

At 30th September 2025

530

16,767

35,098

52,395

At 30th September 2024

693

8,447

-

9,140

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st October 2024

963,000

Revaluations

37,000

At 30th September 2025

1,000,000

NET BOOK VALUE

At 30th September 2025

1,000,000

At 30th September 2024

963,000

Fair value at 30th September 2025 is represented by:

£

Valuation in 2022

159,975

Valuation in 2023

13,000

Valuation in 2024

89,317

Valuation in 2025

37,000

Cost

700,708

1,000,000

If investment property had not been revalued it would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

700,708

700,708

Investment property was valued on an open market basis on 30th September 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Prepayments

3,260

2,948

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Directors' current accounts

146,611

131,583

Accrued expenses

1,621

2,700

148,232

134,283

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans more 5 yrs non-inst

768,708

769,108

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

768,708

769,108

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

768,708

769,108

The Company's bank loan is secured by a fixed and floating charge over the assets of the Company.

10.	FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1

Ordinary

£1

1

1

12.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st October 2024

(167,117

)

196,719

29,602

Profit for the year

79,090

79,090

Assets revalued in period

(71,652

)

71,652

-

At 30th September 2025

(159,679

)

268,371

108,692

13.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

14.	RELATED PARTY DISCLOSURES

At the balance sheet date, the Company owed £146,611 (2024: £131,583) to a director. The balance is unsecured, interest-free and repayable on demand.

15.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.

16.	CASH & CASH EQUIVALENTS

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

17.	GOING CONCERN

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.