Bakerhill Property Holdings (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13996737 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Bakerhill Property Holdings (UK) Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investments

4

36,375

Investment property

5

7,656,606

6,546,228

7,692,981

6,582,603

CURRENT ASSETS

Debtors

6

15,412

25,039

Cash at bank

1,691,726

1,746,339

1,707,138

1,771,378

CREDITORS

Amounts falling due within one year

7

3,622,770

2,714,328

NET CURRENT LIABILITIES

(1,915,632

)

(942,950

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,777,349

5,639,653

PROVISIONS FOR LIABILITIES

963,566

948,471

NET ASSETS

4,813,783

4,691,182

CAPITAL AND RESERVES

Called up share capital

2,524

Fair value reserve

8

2,890,697

2,845,414

Retained earnings

1,920,562

1,843,244

SHAREHOLDERS' FUNDS

4,813,783

4,691,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

S Lakhani - Director

1.	STATUTORY INFORMATION

Bakerhill Property Holdings (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13996737

Registered office:

Grosvenor House

45 The Downs

Altrincham

Cheshire

WA14 2QG

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.

Preparation of consolidated financial statements

The financial statements contain information about Bakerhill Property Holdings (UK) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation.

The company has a policy of revaluing a property only where the director believes its historic cost is materially different to its market value. In these circumstances the most recent valuation is used. Any surplus or deficit arising from changes in fair value is recognized in the profit and loss account and subsequently transferred to the fair value reserve after accounting for deferred taxation..

The Companies Act 2006 requires all properties be depreciated. However this requirement conflicts with generally accepted accounting principals set out in FRS 102. The director considers that, because investment properties are not held for consumption, but for their investment potential, to depreciate them would not give a true and fair view.

If this departure from the Companies Act 2006 had not been made in order to give a true and fair view, the profit for the financial year would have been reduced by depreciation. However the amount of depreciation cannot be quantified because depreciation is only one of many factors reflected in an annual valuation and the amount relating to depreciation of the property cannot be separately identified.

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 6 (2025 - 6 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

36,375

NET BOOK VALUE

At 31 March 2026

36,375

At 31 March 2025

36,375

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

6,546,228

Additions

1,050,000

Revaluations

60,378

At 31 March 2026

7,656,606

NET BOOK VALUE

At 31 March 2026

7,656,606

At 31 March 2025

6,546,228

Fair value at 31 March 2026 is represented by:

£

Valuation in 2021

2,921,885

Valuation in 2025

872,000

Valuation in 2026

60,378

Cost

3,802,343

7,656,606

If the investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

Cost

2,752,343

Investment properties were valued on an open market basis on 31 March 2026 by Citydeal Estates .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

15,412

25,039

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

85,423

110,262

Other creditors

3,537,347

2,604,066

3,622,770

2,714,328

8.

RESERVES

Fair

value

reserve

£

At 1 April 2025

2,845,414

Transfer to retained earnings

45,283

At 31 March 2026

2,890,697

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.