Godstone Apartments Ltd 30/11/2025 iXBRL

Company registration number: 14145766

Godstone Apartments Ltd

Unaudited filleted financial statements

30 November 2025

Godstone Apartments Ltd

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Godstone Apartments Ltd

Directors and other information


	Directors	Mr Ruslan Aliyev


	Company number	14145766


	Registered office	176 Devonshire Road
		London
		W4 2AW


	Accountant	Reza Samii
		19 Cornerways
		1 Daylesford Avenue
		London
		SW15 5QP

Godstone Apartments Ltd

Chartered accountant's report to the board of directors on the preparation of the

unaudited statutory financial statements of Godstone Apartments Ltd

Period ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Godstone Apartments Ltd for the period ended 30 November 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

My work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.

Reza Samii

Chartered Accountant

19 Cornerways

1 Daylesford Avenue

London

SW15 5QP

20 March 2026

Godstone Apartments Ltd

Statement of financial position

30 November 2025

		30/11/25		30/06/24
	Note	£	£	£	£

Fixed assets
Tangible assets	5	3,680,270		3,680,270
		_______		_______
			3,680,270		3,680,270

Creditors: amounts falling due
within one year	6	( 3,649,322)		( 3,697,473)
		_______		_______
Net current liabilities			( 3,649,322)		( 3,697,473)
			_______		_______
Total assets less current liabilities			30,948		( 17,203)

			_______		_______
Net assets/(liabilities)			30,948		( 17,203)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			30,848		( 17,303)
			_______		_______
Shareholders funds/(deficit)			30,948		( 17,203)
			_______		_______

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 20 March 2026 , and are signed on behalf of the board by:

Mr Ruslan Aliyev

Director

Company registration number: 14145766

Godstone Apartments Ltd

Statement of changes in equity

Period ended 30 November 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 July 2023	100	( 2,451)	( 2,351)

Profit/(loss) for the period		( 14,852)	( 14,852)
	_______	_______	_______
Total comprehensive income for the period	-	( 14,852)	( 14,852)

	_______	_______	_______
At 30 June 2024 and 1 July 2024	100	( 17,303)	( 17,203)

Profit/(loss) for the period		48,151	48,151
	_______	_______	_______
Total comprehensive income for the period	-	48,151	48,151

	_______	_______	_______
At 30 November 2025	100	30,848	30,948
	_______	_______	_______

Godstone Apartments Ltd

Notes to the financial statements

Period ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in UK. The address of the registered office is Godstone Apartments Ltd, 176 Devonshire Road, London, W4 2AW.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Investment Properties	-	No depreciation has been provided

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2024: 1 ).

5. Tangible assets

	Investment Properties	Total
	£	£
Cost
At 1 July 2024 and 30 November 2025	3,680,270	3,680,270
	_______	_______
Depreciation
At 1 July 2024 and 30 November 2025	-	-
	_______	_______
Carrying amount
At 30 November 2025	3,680,270	3,680,270
	_______	_______
At 30 June 2024	3,680,270	3,680,270
	_______	_______

6. Creditors: amounts falling due within one year

	30/11/25	30/06/24
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	3,635,439	3,696,513
Corporation tax	10,283	-
Other creditors	3,600	960
	_______	_______
	3,649,322	3,697,473
	_______	_______

7. Related party transactions

During the period the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	Period	Year	Period	Year
	ended	ended	ended	ended
	30/11/25	30/06/24	30/11/25	30/06/24
	£	£	£	£
Britannia Construction Standard Ltd	62,034	13,892	( 3,631,651)	( 3,695,553)
RNF International Ltd	960	960	(1,920)	(960)
	_______	_______	_______	_______

During the period, the holding company (see note 8) charged this company a sum of £20,934 (20% of gross rent receivable) towards its management, administration and banking services.RNF International Ltd (Company Registration No: 06212379), is a company registered in the UK, owned and controlled by Mr Ruslan Aliyev , the director and his wife. During the year the company provided an interest free and unsecured advance which is repayable on demand.

8. Controlling party

The immediate parent undertaking and controlling party (100%) is Britannia Construction Standard Ltd, a company registered in the UK with registered address at: 12A Deer Park Road, South Wimbledon, London, SW19 3TL.Classified as a small group, advantage has been taken to dispense with consolidated accounts.The ultimate controlling parties are Mr Aliyev and Mrs Nepomnyashchikh (Mrs Aliyev) through their 100% shareholdings in the holding company.