Registration number: 00749362

Albaby Investments Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Albaby Investments Limited

Company Information

Directors

Howard James Harris Patricia Mary Harris

Company secretary

Patricia Mary Harris

Registered office

46 Albert Road Caversham Reading Berkshire RG4 7PE

Accountants

Carbon Accountancy Limited Chartered Accountants 80-83 Long Lane London EC1A 9ET

Albaby Investments Limited

(Registration number: 00749362)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,937	4,282
Investment property	5	1,929,922	1,929,922
		1,931,859	1,934,204
Current assets
Debtors	6	5,686	4,550
Other financial assets		4,818	3,997
Cash at bank and in hand		7,397	6,457
		17,901	15,004
Creditors: Amounts falling due within one year	7	(167,097)	(121,141)
Net current liabilities		(149,196)	(106,137)
Total assets less current liabilities		1,782,663	1,828,067
Creditors: Amounts falling due after more than one year	7	(204,555)	(214,550)
Provisions for liabilities		(189,293)	(191,987)
Net assets		1,388,815	1,421,530
Capital and reserves
Called up share capital	8	124	124
Share premium reserve		1,920	1,920
Other reserves		1,274,845	1,272,151
Retained earnings		111,926	147,335
Shareholders' funds		1,388,815	1,421,530

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Albaby Investments Limited

(Registration number: 00749362)
Balance Sheet as at 31 March 2026 (continued)

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 August 2026 and signed on its behalf by:
 

......................................... Howard James Harris Director

Albaby Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
46 Albert Road
Caversham
Reading
Berkshire
RG4 7PE

These financial statements were authorised for issue by the Board on 21 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of properties in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Albaby Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Albaby Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	2,963	20,634	23,597
At 31 March 2026	2,963	20,634	23,597
Depreciation
At 1 April 2025	1,889	17,426	19,315
Charge for the year	741	1,604	2,345
At 31 March 2026	2,630	19,030	21,660
Carrying amount
At 31 March 2026	333	1,604	1,937
At 31 March 2025	1,074	3,208	4,282

5	Investment properties

	2026 £
At 1 April	1,929,922
At 31 March	1,929,922

The investment property portfolio has been valued by the directors at the balance sheet date.

6

Debtors

Current	2026 £	2025 £
Prepayments	786	-
Other debtors	4,900	4,550
	5,686	4,550

Albaby Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	25,438	25,450
Taxation and social security		226	-
Accruals and deferred income		8,373	4,348
Other creditors		133,060	91,343
		167,097	121,141

Creditors include secured bank loans of £25,438 (2025 - £25,450).

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	204,555	214,550

Creditors include secured bank loans of £204,555 (2025 - £214,550).

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	124	124	124	124

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	204,555	214,550

Albaby Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

9	Loans and borrowings (continued)

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	25,438	25,450

10	Related party transactions

Included in other creditors are loans from the directors amounting to £130,966 (2025 - £89,199). The loans are interest free and repayable on demand.