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Registered number: 09765303
BYE PROPERTY INVESTMENTS LTD.
Financial Statements
For The Year Ended 31 December 2025
BYE PROPERTY INVESTMENTS LTD.
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
BYE PROPERTY INVESTMENTS LTD.
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 09765303

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,509 |  | 25,589
Investment Properties | 5 |  | 2,853,045 |  | 2,853,045
|  |  | 2,866,554 |  | 2,878,634
CURRENT ASSETS
Debtors | 6 | 68,673 |  | 90,234 |
Cash at bank and in hand |  | 61,046 |  | 20,802 |
|  | 129,719 |  | 111,036 |
Creditors: Amounts Falling Due Within One Year | 7 | (183,586 ) |  | (211,429 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (53,867 ) |  | (100,393 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,812,687 |  | 2,778,241
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,119,014 ) |  | (2,115,700 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (132,453 ) |  | (135,123 )
NET ASSETS |  |  | 561,220 |  | 527,418
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Income Statement |  |  | 561,210 |  | 527,408
SHAREHOLDERS' FUNDS |  |  | 561,220 |  | 527,418

Page 1
Page 2
BYE PROPERTY INVESTMENTS LTD.
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 Income Statement.
On behalf of the board

B W Lessels Director
13 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
BYE PROPERTY INVESTMENTS LTD.
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
BYE PROPERTY INVESTMENTS LTD. is a private company, limited by shares, incorporated in England & Wales, registered number 09765303 . The registered office is 143 Station Road, Hampton, TW12 2AL.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
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:

Motor Vehicles | Straight line over 5 years
Fixtures & Fittings | 25% on cost
Computer Equipment | Straight line over 3 years

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 income statement.
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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payableto thecompany's pension scheme are charged to profit or loss in the period to which they relate.
Page 3
Page 4
BYE PROPERTY INVESTMENTS LTD.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 53,390 | 5,600 | 1,650 | 60,640
As at 31 December 2025 | 53,390 | 5,600 | 1,650 | 60,640
Depreciation
As at 1 January 2025 | 30,254 | 3,147 | 1,650 | 35,051
Provided during the period | 10,680 | 1,400 | - | 12,080
As at 31 December 2025 | 40,934 | 4,547 | 1,650 | 47,131
Net Book Value
As at 31 December 2025 | 12,456 | 1,053 | - | 13,509
As at 1 January 2025 | 23,136 | 2,453 | - | 25,589

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 12,456 |  | 23,136

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 2,853,045

Net Book Value |
At 31 December 2025 | 2,853,045
At 31 December 2024 | 2,853,045

Fair value at 31 December 2025 is represented by: |
| £
Cost | 2,262,599
Previous years revaluations | 590,446
| 2,853,045

Page 4
Page 5
BYE PROPERTY INVESTMENTS LTD.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 49 |  | 1,236
Other debtors | 68,624 |  | 88,998
| 68,673 |  | 90,234

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,716 |  | 10,043
Trade creditors | 7,511 |  | 27,001
Other creditors | 154,431 |  | 153,501
Taxation and social security | 10,928 |  | 20,884
| 183,586 |  | 211,429

Page 5
Page 6
BYE PROPERTY INVESTMENTS LTD.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,752 |  | 13,467
Bank loans | 1,865,316 |  | 1,823,547
Other creditors | 250,946 |  | 278,686
| 2,119,014 |  | 2,115,700

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,865,316 |  | 1,823,547

9. Secured Creditors
The loans are secured on the properties of the company with varying maturity dates.
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,865,316 |  | 1,823,547

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
10 Ordinary Shares of £ 1 each | 10 |  | 10

11. Reserves

| Income Statement
--- | ---
| £
As at 1 January 2025 | 527,408
Profit for the year and total comprehensive income | 34,802
Dividends paid | (1,000)
As at 31 December 2025 | 561,210

Reserves include £438,162 which is not distributable. This relates to the unrealised revaluation of an investment property less the deferred tax effects.
Page 6