Bootsey Properties Limited

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

Registered number: 10414455

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	249,988		249,900
Cash at bank and in hand		45,191		14,893

		295,179		264,793
Creditors: Amounts Falling Due Within One Year	5	(38,559 )		(39,687 )

NET CURRENT ASSETS (LIABILITIES)			256,620		225,106

TOTAL ASSETS LESS CURRENT LIABILITIES			256,620		225,106

NET ASSETS			256,620		225,106

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			256,520		225,006

SHAREHOLDERS' FUNDS			256,620		225,106

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Bootsey Properties Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 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

Mr Nilesh Lukka

Director

20 August 2026

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

1. General Information

Bootsey Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10414455 . The registered office is Macneil House , 9-17 Lodge Lane, London, N12 8JH.

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 represents rental income earned from the properties.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

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

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including loans from fellow group companies 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. Financial liabilities classified as payable within one year are not amortised.

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Bootsey Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.4. 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.

2.5. Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.6. Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

3. Average Number of Employees

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

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Bootsey Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	7,439	7,351
Due after more than one year
Amounts owed by parent undertakings	192,549	192,549
Amounts owed by related parties	50,000	50,000

	242,549	242,549

	249,988	249,900

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	25,129	25,000
Corporation tax	10,504	11,332
Other creditors	1,846	2,275
Accruals and deferred income	1,080	1,080

	38,559	39,687

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

Amounts owed from related parties include amounts owed from companies with shared directorships totalling to £50,000 (2025: £50,000)

Amounts owed from parent undertakings total to £192,548 (2025: £192,548)

8. Ultimate Controlling Party

The company's ultimate controlling party is it's parent company, Macneil Bootsey Brogan Limited

9. Operating lease commitments

Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under noncancellable operating leases of £1,550,000 (£1,650,000 (2025)).

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