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Company Registration No. 5593904 (England and Wales)
BFIVE INVESTMENTS LIMITED Unaudited accounts for the year ended 31 January 2025
BFIVE INVESTMENTS LIMITED Unaudited accounts Contents
Page
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BFIVE INVESTMENTS LIMITED Company Information for the year ended 31 January 2025
Directors
Mr B Bibby Mrs D Bibby
Company Number
5593904 (England and Wales)
Accountants
Dempsey & Co The Downshire 71 Baldwins Lane Croxley Green Rickmansworth Herts WD3 3LT
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BFIVE INVESTMENTS LIMITED Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
1 
Tangible assets
726,279 
744,077 
726,280 
744,078 
Current assets
Inventories
10,450 
20,450 
Debtors
30,352 
30,657 
Cash at bank and in hand
64,026 
84,910 
104,828 
136,017 
Creditors: amounts falling due within one year
(460,013)
(383,054)
Net current liabilities
(355,185)
(247,037)
Total assets less current liabilities
371,095 
497,041 
Creditors: amounts falling due after more than one year
(223,519)
(273,257)
Provisions for liabilities
Deferred tax
(12,745)
(50,364)
Net assets
134,831 
173,420 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
134,731 
173,320 
Shareholders' funds
134,831 
173,420 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2025 and were signed on its behalf by
Mr B Bibby Director Company Registration No. 5593904
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BFIVE INVESTMENTS LIMITED Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
BFIVE INVESTMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 5593904.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight Line
Plant & machinery
20% straight Line
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Intangible fixed assets
Goodwill represents the excess of cost of acquisition over the fair value of the separable net asset acquired. Goodwill is amortised through the profit and loss account in equal instalments over 3 years.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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BFIVE INVESTMENTS LIMITED Notes to the Accounts for the year ended 31 January 2025
Going concern
These financial statements have been prepared on a going concern basis.
Pension costs
The company operates a defined contribution scheme for the beenefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
115,000 
At 31 January 2025
115,000 
Amortisation
At 1 February 2024
114,999 
At 31 January 2025
114,999 
Net book value
At 31 January 2025
1 
At 31 January 2024
1 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2024
575,256 
1,161,914 
241,890 
1,979,060 
Additions
- 
77,016 
- 
77,016 
Disposals
- 
(6,006)
- 
(6,006)
At 31 January 2025
575,256 
1,232,924 
241,890 
2,050,070 
Depreciation
At 1 February 2024
184,019 
875,378 
175,586 
1,234,983 
Charge for the year
11,505 
72,143 
9,945 
93,593 
On disposals
- 
(4,785)
- 
(4,785)
At 31 January 2025
195,524 
942,736 
185,531 
1,323,791 
Net book value
At 31 January 2025
379,732 
290,188 
56,359 
726,279 
At 31 January 2024
391,237 
286,536 
66,304 
744,077 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
24,340 
27,246 
Other debtors
6,012 
3,411 
30,352 
30,657 
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BFIVE INVESTMENTS LIMITED Notes to the Accounts for the year ended 31 January 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
98,000 
98,662 
Trade creditors
98,578 
130,543 
Other creditors
30,264 
11,017 
Loans from directors
233,171 
142,832 
460,013 
383,054 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
223,519 
273,257 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Transactions with related parties
The company voted dividend of £20000 (2024-£20000) to Mr. B.Bibby and Mrs. D. Bibby who are the directors and shareholders of the company.
11
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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