Baron Properties Commercial Limited

Registered number

09180861

Filleted Accounts

31 March 2026

UKFS Consulting Limited

33 Naseby Road

Ilford

Essex

IG5 0NN

Baron Properties Commercial Limited
Registered number:		09180861
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Investment property	3		7,400,000			7,400,000

Current assets
Cash at bank and in hand		18,425			6,685

Creditors: amounts falling due within one year	4	(5,264,037)			(5,401,874)

Net current liabilities			(5,245,612)			(5,395,189)

Total assets less current liabilities			2,154,388			2,004,811


Provisions for liabilities			(221,260)			(221,260)


Net assets			1,933,128			1,783,551

Capital and reserves
Called up share capital			4			4
Profit and loss account			871,365			721,788
Fairvalue reserve			1,061,759			1,061,759
Shareholders' funds			1,933,128			1,783,551

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B Naghdi-Esfastani
Director
Approved by the board on 25 September 2026

Baron Properties Commercial Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Investment property
	Investments in property are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	-		-

3	Investment Property
				Investment property
£
	Cost/Market value
	At 1 April 2025			7,400,000
	At 31 March 2026			7,400,000

	Depreciation
	At 31 March 2026			-

	Net book/market value
	At 31 March 2026			7,400,000
	At 31 March 2025			7,400,000

4	Creditors: amounts falling due within one year	2026		2025
£			£

	Director's current account	1,062,544		1,062,544
	Other loans	764,785		848,785
	Amount owed to related parties	3,373,274		3,429,274
	Taxation and social security costs	49,859		47,586
	Other creditors	13,575		13,685
		5,264,037		5,401,874

5	Related party transactions

	As at 31st March 2026, Baron Properties Commercial Ltd owes balances to the following related businesses with the similar directorship / ownership. All intercompany loans are interest free and repayable on demand.
		2026		2025
£			£
	Baron Properties (partnership)	(764,785)		(848,785)
	Baron Properties London Limited	(3,076,778)		(3,076,778)
	Grantly Hotel Limited	(271,495)		(302,495)
	Amir Baron Property London Limited	(25,000)		(50,000)
	During the year the company charged rent of £200,000 (2025: £200,000) to other related party.

6	Controlling party

	Baron Properties Commercial Limited is a wholly owned subsidiary of BANF Holdings Limited, a company registered in England and Wales.
7	Other information

	Baron Properties Commercial Limited is a private company limited by shares and incorporated in England. Its registered office is:
	50-51, Shepherds Bush Green
	London
	W12 8PS