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REGISTERED NUMBER: 06125925 (England and Wales)










Unaudited Financial Statements

For The Year Ended 31 October 2024

for

BS Five Holdings Limited

BS Five Holdings Limited (Registered number: 06125925)






Contents of the Financial Statements
For The Year Ended 31 October 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BS Five Holdings Limited

Company Information
For The Year Ended 31 October 2024







DIRECTOR: D S Stone





REGISTERED OFFICE: The Bank Chambers
112a Church Road
Redfield
Bristol
Avon
BS5 9LJ





REGISTERED NUMBER: 06125925 (England and Wales)





ACCOUNTANTS: Kingscott Dix Limited
Chartered Accountants
Goodridge Court
Goodridge Avenue
Gloucester
Gloucestershire
GL2 5EN

BS Five Holdings Limited (Registered number: 06125925)

Abridged Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 62,471 62,571
Investment property 5 200,000 200,000
262,471 262,571

CURRENT ASSETS
Debtors 46,748 40,000
Cash at bank 81,593 11,712
128,341 51,712
CREDITORS
Amounts falling due within one year 146,265 158,911
NET CURRENT LIABILITIES (17,924 ) (107,199 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

244,547

155,372

PROVISIONS FOR LIABILITIES 2,156 2,156
NET ASSETS 242,391 153,216

CAPITAL AND RESERVES
Called up share capital 3,666 3,666
Share premium 61,370 61,370
Revaluation reserve 51,376 51,376
Retained earnings 125,979 36,804
SHAREHOLDERS' FUNDS 242,391 153,216

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BS Five Holdings Limited (Registered number: 06125925)

Abridged Balance Sheet - continued
31 October 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 July 2025 and were signed by:





D S Stone - Director


BS Five Holdings Limited (Registered number: 06125925)

Notes to the Financial Statements
For The Year Ended 31 October 2024

1. STATUTORY INFORMATION

BS Five Holdings Limited 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents commission and management income received.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.


BS Five Holdings Limited (Registered number: 06125925)

Notes to the Financial Statements - continued
For The Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued
Basic financial liabilities
Basic financial liabilities, including trade and other creditors, are recognised at transaction price.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised at transaction price.

Derecognition of financial liabilities
Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Group accounts
The company and group have taken advantage of the exemptions conferred by Section 398 of the Companies Act 2006 and have not prepared group accounts on the basis that the group qualifies as a small sized group.

Investments
Investments are stated at cost less any permanent diminution in value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

BS Five Holdings Limited (Registered number: 06125925)

Notes to the Financial Statements - continued
For The Year Ended 31 October 2024

4. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 November 2023 62,571
Disposals (100 )
At 31 October 2024 62,471
NET BOOK VALUE
At 31 October 2024 62,471
At 31 October 2023 62,571

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023
and 31 October 2024 200,000
NET BOOK VALUE
At 31 October 2024 200,000
At 31 October 2023 200,000

Fair value at 31 October 2024 is represented by:
£   
Valuation in 2017 53,532
Cost 146,468
200,000

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

31.10.24 31.10.23
£    £   
D S Stone
Balance outstanding at start of year 40,000 -
Amounts advanced 5,200 40,000
Amounts repaid (45,200 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 40,000