REGISTERED NUMBER: 12152300 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Bauhinia Living Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss M Sonpar

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

REGISTERED NUMBER:

12152300 (England and Wales)

ACCOUNTANTS:

ALA Accountancy Ltd

2nd Floor, The Old Courthouse

Hughenden Road

High Wycombe

HP13 5DT

FIXED ASSETS

Tangible assets

5

-

203

Investment property

6

-

391,290

-

391,493

CURRENT ASSETS

Debtors

7

-

460

Cash at bank

328

794

328

1,254

CREDITORS

Amounts falling due within one year

8

14,535

145,725

NET CURRENT LIABILITIES

(14,207

)

(144,471

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(14,207

)

247,022

CREDITORS

Amounts falling due after more than one year

9

14,236

263,432

NET LIABILITIES

(28,443

)

(16,410

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(28,543

)

(16,510

)

SHAREHOLDERS' FUNDS

(28,443

)

(16,410

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 18 September 2026 and were signed by:

Miss M Sonpar - Director

1.	STATUTORY INFORMATION

Bauhinia Living 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

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

-

33% on cost

Computer equipment

-

33% on cost

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

6,272

949

7,221

Disposals

(6,272

)

-

(6,272

)

At 31 December 2025

-

949

949

DEPRECIATION

At 1 January 2025

6,070

949

7,019

Eliminated on disposal

(6,070

)

-

(6,070

)

At 31 December 2025

-

949

949

NET BOOK VALUE

At 31 December 2025

-

-

-

At 31 December 2024

202

-

202

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

779,642

Disposals

(779,642

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

779,642

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

-

174

Prepayments

-

286

-

460

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,167

4,167

Other creditors

12

27,295

Directors' current accounts

9,936

113,843

Accruals and deferred income

420

420

14,535

145,725

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Mortgage

-

245,029

Bank loans - 1-2 years

4,167

4,167

Bank loans - 2-5 years

10,069

12,500

Bank loans - More than 5 years

-

1,736

14,236

263,432

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage

-

245,029

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Miss M Sonpar

Balance outstanding at start of year

(113,844

)

(121,927

)

Amounts advanced

103,907

8,083

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(9,937

)

(113,844

)