ACCOUNTS - Final Accounts preparation

Registered number: 15632731

BEKA PROPERTIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2026

BEKA PROPERTIES LIMITED

REGISTERED NUMBER: 15632731

BALANCE SHEET

AS AT 28 FEBRUARY 2026

		2026		2025
Note		£		£

Fixed assets
Investment property	4		353,670		353,670
			353,670		353,670
Current assets
Debtors: amounts falling due within one year	5	15,000		-
Current asset investments		-		(1)
Cash at bank and in hand	6	3,592		10,851
		18,592		10,850
Creditors: amounts falling due within one year	7	(183,704)		(172,119)
Net current liabilities			(165,112)		(161,269)
Total assets less current liabilities			188,558		192,401
Creditors: amounts falling due after more than one year	8		(192,513)		(196,520)

Net liabilities			(3,955)		(4,119)

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		(4,055)	(4,219)
		(3,955)	(4,119)

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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

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BEKA PROPERTIES LIMITED

REGISTERED NUMBER: 15632731

BALANCE SHEET (CONTINUED)

AS AT 28 FEBRUARY 2026

Ayhan Bozdag

Director

Date: 13 October 2026

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

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BEKA PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

1.	General information

BEKA PROPERTIES LIMITED is a private company limited by share capital, incorporated in England and Wales, registration number 15632731. The address of the registered office is 291 Green Lanes, Palmers Green, London, N13 4XS.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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

Going concern

The directors have reviewed cash flow forecasts for the next 12 months and confirm that sufficient funds are in place from trading and shareholder support. The directors therefore have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and have prepared the financial statements on the going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rental income

Rental with relation to income from properties is recorded over the period in which the rent relates to.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

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

2.6

Investment property

Investment property is carried at fair value determined annually by the director and 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.

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BEKA PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

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.

Employees

The average monthly number of employees, including directors, during the period was 1 (2025 - 1).

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 March 2025	353,670
	At 28 February 2026	353,670

The 2026 valuations were made by The Director, on a fair value basis.

Debtors

					2026	2025
					£	£


	Other debtors	15,000	-

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BEKA PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

5.Debtors (continued)

		15,000	-

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	3,592	10,851
	3,592	10,851

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	3,066	2,919
Trade creditors	161	-
Other creditors	167,600	168,000
Accruals and deferred income	12,877	1,200
	183,704	172,119

8.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	192,513	196,520
	192,513	196,520

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BEKA PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

9.	Loans
	Analysis of the maturity of loans is given below:
		2026
		£

	Amounts falling due within one year
	Bank loans	3,066
	Amounts falling due 1-2 years
	Bank loans	3,347
	Amounts falling due 2-5 years
	Bank loans	11,406
	Amounts falling due after more than 5 years
	Bank loans	177,759
		195,578

Bank loans totaling are secured by way of charge over the company’s investment property.

10.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

11.

Related party transactions

Included within Other Creditors due within less than one year are loan amounst of £167,600 (2025: £168,000) due to companies under common control. The loans are unsecured, free of interest and repayable on demand.

Included within Other Debtors at the year end is a loan amount of £15,000 (2025: £nil) due from a company under common control. The loan is unsecured, free of interest and repayable on demand.

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