Registration number: 14761975

Belgravia Property Developments Limited

(Registration number: 14761975)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Investment property	3	76,108	76,108
Current assets
Debtors	4	389	100
Creditors: Amounts falling due within one year	5	(94,072)	(87,798)
Net current liabilities		(93,683)	(87,698)
Net liabilities		(17,575)	(11,590)
Capital and reserves
Called up share capital		100	100
Retained earnings		(17,675)	(11,690)
Shareholders' deficit		(17,575)	(11,590)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 10 October 2026
 

......................................... D J Buckley Director

Belgravia Property Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Statutory information

Belgravia Property Developments Limited is a private company, limited by shares, domiciled in England and Wales, company number 14761975. The registered office is at 2 Fifth Avenue, Doncaster Finningley Airport, Doncaster, DN9 3GF.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and
accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Belgravia Property Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

3	Investment properties

	2026 £
At 1 April 2025	76,108
At 31 March 2026	76,108

The investment property has been valued by the director.

4

Debtors

	2026 £	2025 £
Prepayments	289	-
Other debtors	100	100
	389	100

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Amounts owed to group undertakings and undertakings in which the company has a participating interest	92,572	86,298
Accruals and deferred income	1,500	1,500
	94,072	87,798

6	Parent and ultimate parent undertaking

The company's immediate parent is Belgravia Property Services Holdings Ltd, incorporated in England & Wales.