REGISTERED NUMBER: 07934675 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BAHIA ESTATES UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Singh

Mrs A Bahia

REGISTERED OFFICE:

10 Beacon Road

Walsall

West Midlands

WS5 3LF

REGISTERED NUMBER:

07934675 (England and Wales)

FIXED ASSETS

Investment property

5

248,000

248,000

CURRENT ASSETS

Debtors

6

-

4,905

Cash at bank

75,094

61,089

75,094

65,994

CREDITORS

Amounts falling due within one year

7

119,120

120,838

NET CURRENT LIABILITIES

(44,026

)

(54,844

)

TOTAL ASSETS LESS CURRENT LIABILITIES

203,974

193,156

PROVISIONS FOR LIABILITIES

8

11,041

11,041

NET ASSETS

192,933

182,115

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

52,268

52,268

Retained earnings

140,663

129,845

192,933

182,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

J Singh - Director

1.	STATUTORY INFORMATION

Bahia Estates UK Ltd 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 historic cost convention unless otherwise specified within these accounting policies.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

No significant judgements have had to be made by the directors in preparing these financial statements.

The directors have made key assumptions in the determination of fair value of investment properties in respect of the state of the property market in the locations where the properties are situated and in respect of the range of reasonable fair value estimates of the assets.

TURNOVER

Turnover comprises rental income receivable during the year from the letting of the company's investment property portfolio.

Rental income is recognised on a receivable basis in accordance with short term tenancy agreements to the extent that economic benefits will flow to the Company, the amount of turnover can be reliably measured and it is probable that the Company will receive the consideration due under the agreement.

Turnover is measured as the fair value of the consideration received or receivable.

The company is not registered for Value Added Tax.

INVESTMENT PROPERTY

Investment properties are initially recognised at cost which includes purchase cost and any attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, which is determined annually by the directors and derived from 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 specified asset. No depreciation is provided.

The surplus or deficit on revaluation is recognised in the Income Statement accumulated in a non-distributable reserve.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

248,000

NET BOOK VALUE

At 31 January 2026

248,000

At 31 January 2025

248,000

The 2026 valuations were made by the directors, on an open market value for existing use basis.

Fair value at 31 January 2026 is represented by:

£

Valuation in 2017

17,438

Valuation in 2019

9,000

Valuation in 2024

34,000

Cost

187,562

248,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

4,905

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

2,538

5,610

Other creditors

116,582

115,228

119,120

120,838

Other creditors include an amount payable to the directors of £113,796 (2025 - £113,791).

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

11,041

11,041

Deferred

tax

£

Balance at 1 February 2025

11,041

Balance at 31 January 2026

11,041

9.	ULTIMATE CONTROLLING PARTY