Athenian Property Lease Holdings Ltd Accounts






Athenian Property Lease Holdings Ltd

	Company No. 16144107
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the period ended 31 December 2025.

Principal activities
The principal activity of the company during the period under review was long leasehold interests in residential property.




Directors

The Directors who served at any time during the period were as follows:

B. Pottiwal
B. Singh
J. Singh







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

B. Pottiwal
Director
01 September 2026

at	31 December 2025
Company No.		16144107	Notes	2025
				£
Fixed assets


	Investment property		5	2,510,000

				2,510,000
Current assets



	Cash at bank and in hand			1
				1

Net current assets				1
Total assets less current liabilities				2,510,001
Creditors: Amounts falling due after more than one year			6	(2,510,000)



Net assets				1

Capital and reserves
	Called up share capital			1





Total equity				1



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 01 September 2026 and signed on its behalf by:
B. Pottiwal
Director
01 September 2026

for the period ended 31 December 2025

General information

Athenian Property Lease Holdings Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 16144107

Its registered office is:

Trinder House Free Street

Bishops Waltham

Southampton

SO32 1EE

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Leased assets

Investment property is initially recognised at cost, including directly attributable acquisition costs. Investment property is subsequently measured at fair value at each reporting date where fair value can be measured reliably without undue cost or effort. Changes in fair value are recognised in profit or loss.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the period:	0

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period





		Standard rate of corporation tax in the United Kingdom	19%	19%

5	Investment property
			Freehold Investment Property
			£
		Valuation

		Additions	2,510,000


		At 31 December 2025	2,510,000

6	Creditors:
		amounts falling due after more than one year
			2025
			£






		Other creditors	2,510,000

			2,510,000

Share Capital

1 Ordinary Share issued and fully paid

Related party disclosures

Key management personnel compensation

During the period the company acquired long leasehold property interests from Athenian Property Investments Limited, a group undertaking, for consideration of £2,510,000. The consideration remained unpaid at 31 December 2025 and is included within amounts owed to group undertakings.

Transactions with related parties

Parent Company

The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:

Athenian Property Investments Ltd.