BARLEY LODGE INVESTMENTS LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 04436209 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

BARLEY LODGE INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Theo

Mrs A Theo

SECRETARY:

Mrs A Theo

REGISTERED OFFICE:

12 Gateway Mews

Ring Way

London

N11 2UT

REGISTERED NUMBER:

04436209 (England and Wales)

ACCOUNTANTS:

G. George Associates Limited

Chartered Certified Accountants

12 Gateway Mews

Ring Way

London

N11 2UT

FIXED ASSETS

Tangible assets

4

3,597

4,258

Investment property

5

2,534,914

2,538,511

2,539,172

CURRENT ASSETS

Debtors

6

1,253,925

1,252,269

Cash at bank

63,490

78,638

1,317,415

1,330,907

CREDITORS

Amounts falling due within one year

7

723,314

743,969

NET CURRENT ASSETS

594,101

586,938

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,132,612

3,126,110

CREDITORS

Amounts falling due after more than one
year

8

(1,523,391

)

(1,530,605

)

PROVISIONS FOR LIABILITIES

(91,796

)

(91,796

)

NET ASSETS

1,517,425

1,503,709

CAPITAL AND RESERVES

Called up share capital

2,000

Fair value reserve

10

535,360

Retained earnings

980,065

966,349

SHAREHOLDERS' FUNDS

1,517,425

1,503,709

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 9 September 2026 and were signed on its behalf by:

B Theo - Director

1.	STATUTORY INFORMATION

BARLEY LODGE INVESTMENTS 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.

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.

Turnover

Turnover represents net invoiced rent receivable, excluding value added tax.

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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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. Deferred taxation is provided on such surplus or deficit at the rate expected to apply when the property is sold.

The fair value profits on investment property is not a realised profit available for distribution. In order to differentiate the non-distributable proftits with the distributable profits of the company, any fair value movements on investment property less the deferred tax on such movements is transferred from retained earnings to fair value reserves, which is a non-distributable reserve.

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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 June 2025

33,125

851

33,976

Additions

538

-

538

At 31 May 2026

33,663

851

34,514

DEPRECIATION

At 1 June 2025

29,030

688

29,718

Charge for year

1,158

41

1,199

At 31 May 2026

30,188

729

30,917

NET BOOK VALUE

At 31 May 2026

3,475

122

3,597

At 31 May 2025

4,095

163

4,258

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

and 31 May 2026

2,534,914

NET BOOK VALUE

At 31 May 2026

2,534,914

At 31 May 2025

2,534,914

Fair value at 31 May 2026 is represented by:

£

Valuation in 2005

255,661

Valuation in 2008

(63,915

)

Valuation in 2013

266,187

Valuation in 2017

186,730

Valuation in 2020

142,317

Valuation in 2022

(159,824

)

Cost

1,907,758

2,534,914

If investment property had not been revalued it would have been included at the following historical cost:

31.5.26

31.5.25

£

Cost

1,907,758

Investment property was valued on an open market basis on 31 May 2026 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Other debtors

1,253,925

1,252,269

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Bank loans and overdrafts

7,214

7,717

Other creditors

716,100

736,252

723,314

743,969

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.5.26

31.5.25

£

Bank loans

1,523,391

1,530,605

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.26

31.5.25

£

Bank loans

1,530,605

1,538,322

10.

RESERVES

Fair

value

reserve

£

At 1 June 2025

and 31 May 2026

535,360