REGISTERED NUMBER: 15341806 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BHAVNA PROPCO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Shah

REGISTERED OFFICE:

3 High Green

Great Shelford

Cambridge

CB22 5EQ

REGISTERED NUMBER:

15341806 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Accountants and Business Advisers

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

21,111

28,147

Investment property

5

1,191,451

332,565

1,212,562

360,712

CURRENT ASSETS

Debtors

6

2,382

161,410

Cash at bank

4,235

37,373

6,617

198,783

CREDITORS

Amounts falling due within one year

7

1,019,179

381,576

NET CURRENT LIABILITIES

(1,012,562

)

(182,793

)

TOTAL ASSETS LESS CURRENT LIABILITIES

200,000

177,919

CREDITORS

Amounts falling due after more than one year

8

(206,252

)

(206,252

)

PROVISIONS FOR LIABILITIES

(5,278

)

-

NET LIABILITIES

(11,530

)

(28,333

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(11,630

)

(28,433

)

(11,530

)

(28,333

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 August 2026 and were signed by:

P Shah - Director

1.	STATUTORY INFORMATION

Bhavna Propco Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31st October 2025 the company's current liabilities exceeded its current assets by £1,012,562 and total liabilities of the company were £1,230,709. The company is reliant upon the continued support of , its bank, creditors, and director, but there is no evidence to suggest that this will not continue and that further funds will not be provided as necessary, to enable the company to continue as a going concern.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

and 31 October 2025

35,181

DEPRECIATION

At 1 November 2024

7,034

Charge for year

7,036

At 31 October 2025

14,070

NET BOOK VALUE

At 31 October 2025

21,111

At 31 October 2024

28,147

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

332,565

Additions

858,886

At 31 October 2025

1,191,451

NET BOOK VALUE

At 31 October 2025

1,191,451

At 31 October 2024

332,565

Investment property is held at fair value. The director has reviewed this at the year end and consider the initial purchase price, stamp duty, legal fees and development costs incurred to date, represent the fair value of the property as at 31st October 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

161,410

Prepayments

2,382

-

2,382

161,410

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

56

20

Other creditors

825,750

200,000

Director's current account

190,000

180,000

Accruals and deferred income

3,373

1,556

1,019,179

381,576

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more 5 yr by instal

206,252

206,252

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

206,252

206,252

The loan is secured on the company's investment property.

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

206,252

206,252

10.	RELATED PARTY DISCLOSURES

Kanit Limited

During the year, the company received rental income of £18,000 (2024: £nil) from Kanit Limited.

As at the balance sheet date, the company owed £125,000 to Kanit Limited. There are no fixed repayment terms in place.

Cambridge Kidsclub Limited

As at the balance sheet date, the company owed £700,000 to Cambridge Kidsclub Limited. There are no fixed repayment terms in place.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Shah.