ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Company registration number: 14549345

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	BEST PROPERTIES INVESTMENT LTD


BEST PROPERTIES INVESTMENT LTD

COMPANY INFORMATION

Director	E. J. Best


Registered number	14549345


Registered office	Wyldecrest House
	857 London Road
	West Thurrock
	RM20 3AT


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


BEST PROPERTIES INVESTMENT LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


BEST PROPERTIES INVESTMENT LTD REGISTERED NUMBER:14549345

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Freehold investment property	4		4,447,545		4,422,811
			4,447,545		4,422,811
Current assets
Debtors: amounts falling due within one year	5	650,160		286,671
Cash at bank and in hand		58,036		8,507
		708,196		295,178
Creditors: amounts falling due within one year	6	(2,039,390)		(1,781,514)
Net current (liabilities)			(1,331,194)		(1,486,336)
Total assets less current liabilities			3,116,351		2,936,475
Creditors: amounts falling due after more than one year			(2,705,297)		(2,748,916)

Net assets			411,054		187,559

Capital and reserves
Allotted and called up share capital	100	100
Profit and loss account	410,954	187,459
	411,054	187,559

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1


BEST PROPERTIES INVESTMENT LTD REGISTERED NUMBER:14549345

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

E. J. Best

Director

Date: 23 September 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


BEST PROPERTIES INVESTMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Best Properties Investment Ltd is a private company limited by shares, incorporated in England and Wales under the Companies Act 2006. The Company's trading and registered office address is disclosed on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue represents amounts receivable from rent and utilities from the investment properties.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.6

Investment property

Investment properties are carried at fair value determined annually by either external valuers or the director and is derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

Employees

The Company has no employees other than the director, who did not receive any remuneration.

Page 3


BEST PROPERTIES INVESTMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 January 2025	4,422,811
	Additions at cost	36,882
	Prior year adjustment	(12,148)
	At 31 December 2025	4,447,545

The 2025 valuations were made by the director, on an open market value for existing use basis.

If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
	2025	2024
	£	£

	Historic cost	4,447,545	1,593,212
		4,447,545	1,593,212

Debtors

					2025	2024
					£	£


Trade debtors	4,234	3,125
Amounts owed by associated undertakings	495,637	235,753
Other debtors	104,550	-
Called up share capital not paid	-	100
Prepayments and accrued income	45,733	47,693
Tax recoverable	6	-
	650,160	286,671

Page 4


BEST PROPERTIES INVESTMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Mortgage	42,243	40,867
Trade creditors	98,693	6,882
Amounts owed to associates	1,624,950	1,565,068
Corporation tax	102,774	36,340
Other creditors	86,825	4,325
Accruals and deferred income	83,905	128,032
	2,039,390	1,781,514

Cambridge & Counties Bank Limited holds fixed and floating charges which are secured against the assets and undertakings of the company.

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Mortgage	2,705,297	2,748,916
	2,705,297	2,748,916

Amounts falling due within one year
Mortgage	42,243	40,867
	42,243	40,867

Amounts falling due 2-5 years
Mortgage	168,971	163,470
	168,971	163,470
Amounts falling due after more than 5 years
Mortgage	2,536,326	2,585,446
	2,536,326	2,585,446
	2,747,540	2,789,783

Page 5


BEST PROPERTIES INVESTMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9.	Prior year adjustment

Subsequent to the previous year end the company received an updated completion statement as regards the purchase of the property which led to a reduction of the original purchase price of £12,148 and a reduction in reserves. There was no effect on the current or deferred taxation.

10.	Related party transactions
	As at 31 December 2025 the Company owed £1,624,950 (2024: £1,565,068) to UK Properties Management Limited and was owed £446,637 (2024 - £222,418) from Tranquility Parks Limited, was owed £49,000 (2024: £Nil) from Best Park Home Finance Limited companies under the control of the previous director. There was no interest charged on these balances.

Page 6