2024-04-012025-03-312025-03-31false04638764Billingford Holdings Limited2025-07-23falseiso4217:GBPxbrli:pure046387642024-03-31046387642025-03-31046387642024-04-012025-03-31046387642023-03-31046387642024-03-31046387642023-04-012024-03-3104638764bus:SmallEntities2024-04-012025-03-3104638764bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3104638764bus:FullAccounts2024-04-012025-03-3104638764bus:PrivateLimitedCompanyLtd2024-04-012025-03-3104638764core:WithinOneYear2025-03-3104638764core:AfterOneYear2025-03-3104638764core:WithinOneYear2024-03-3104638764core:AfterOneYear2024-03-3104638764core:ShareCapital2025-03-3104638764core:SharePremium2025-03-3104638764core:RevaluationReserve2025-03-3104638764core:OtherReservesSubtotal2025-03-3104638764core:RetainedEarningsAccumulatedLosses2025-03-3104638764core:ShareCapital2024-03-3104638764core:SharePremium2024-03-3104638764core:RevaluationReserve2024-03-3104638764core:OtherReservesSubtotal2024-03-3104638764core:RetainedEarningsAccumulatedLosses2024-03-3104638764core:LandBuildings2025-03-3104638764core:PlantMachinery2025-03-3104638764core:Vehicles2025-03-3104638764core:FurnitureFittings2025-03-3104638764core:OfficeEquipment2025-03-3104638764core:NetGoodwill2025-03-3104638764core:IntangibleAssetsOtherThanGoodwill2025-03-3104638764core:ListedExchangeTraded2025-03-3104638764core:UnlistedNon-exchangeTraded2025-03-3104638764core:LandBuildings2024-03-3104638764core:PlantMachinery2024-03-3104638764core:Vehicles2024-03-3104638764core:FurnitureFittings2024-03-3104638764core:OfficeEquipment2024-03-3104638764core:NetGoodwill2024-03-3104638764core:IntangibleAssetsOtherThanGoodwill2024-03-3104638764core:ListedExchangeTraded2024-03-3104638764core:UnlistedNon-exchangeTraded2024-03-3104638764core:LandBuildings2024-04-012025-03-3104638764core:PlantMachinery2024-04-012025-03-3104638764core:Vehicles2024-04-012025-03-3104638764core:FurnitureFittings2024-04-012025-03-3104638764core:OfficeEquipment2024-04-012025-03-3104638764core:NetGoodwill2024-04-012025-03-3104638764core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3104638764core:ListedExchangeTraded2024-04-012025-03-3104638764core:UnlistedNon-exchangeTraded2024-04-012025-03-3104638764core:MoreThanFiveYears2024-04-012025-03-3104638764core:Non-currentFinancialInstruments2025-03-3104638764core:Non-currentFinancialInstruments2024-03-3104638764dpl:CostSales2024-04-012025-03-3104638764dpl:DistributionCosts2024-04-012025-03-3104638764core:LandBuildings2024-04-012025-03-3104638764core:PlantMachinery2024-04-012025-03-3104638764core:Vehicles2024-04-012025-03-3104638764core:FurnitureFittings2024-04-012025-03-3104638764core:OfficeEquipment2024-04-012025-03-3104638764dpl:AdministrativeExpenses2024-04-012025-03-3104638764core:NetGoodwill2024-04-012025-03-3104638764core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3104638764dpl:GroupUndertakings2024-04-012025-03-3104638764dpl:ParticipatingInterests2024-04-012025-03-3104638764dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-012025-03-3104638764core:ListedExchangeTraded2024-04-012025-03-3104638764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-012025-03-3104638764core:UnlistedNon-exchangeTraded2024-04-012025-03-3104638764dpl:CostSales2023-04-012024-03-3104638764dpl:DistributionCosts2023-04-012024-03-3104638764core:LandBuildings2023-04-012024-03-3104638764core:PlantMachinery2023-04-012024-03-3104638764core:Vehicles2023-04-012024-03-3104638764core:FurnitureFittings2023-04-012024-03-3104638764core:OfficeEquipment2023-04-012024-03-3104638764dpl:AdministrativeExpenses2023-04-012024-03-3104638764core:NetGoodwill2023-04-012024-03-3104638764core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3104638764dpl:GroupUndertakings2023-04-012024-03-3104638764dpl:ParticipatingInterests2023-04-012024-03-3104638764dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3104638764core:ListedExchangeTraded2023-04-012024-03-3104638764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3104638764core:UnlistedNon-exchangeTraded2023-04-012024-03-3104638764core:NetGoodwill2025-03-3104638764core:IntangibleAssetsOtherThanGoodwill2025-03-3104638764core:LandBuildings2025-03-3104638764core:PlantMachinery2025-03-3104638764core:Vehicles2025-03-3104638764core:FurnitureFittings2025-03-3104638764core:OfficeEquipment2025-03-3104638764core:AfterOneYear2025-03-3104638764core:WithinOneYear2025-03-3104638764core:ListedExchangeTraded2025-03-3104638764core:UnlistedNon-exchangeTraded2025-03-3104638764core:ShareCapital2025-03-3104638764core:SharePremium2025-03-3104638764core:RevaluationReserve2025-03-3104638764core:OtherReservesSubtotal2025-03-3104638764core:RetainedEarningsAccumulatedLosses2025-03-3104638764core:NetGoodwill2024-03-3104638764core:IntangibleAssetsOtherThanGoodwill2024-03-3104638764core:LandBuildings2024-03-3104638764core:PlantMachinery2024-03-3104638764core:Vehicles2024-03-3104638764core:FurnitureFittings2024-03-3104638764core:OfficeEquipment2024-03-3104638764core:AfterOneYear2024-03-3104638764core:WithinOneYear2024-03-3104638764core:ListedExchangeTraded2024-03-3104638764core:UnlistedNon-exchangeTraded2024-03-3104638764core:ShareCapital2024-03-3104638764core:SharePremium2024-03-3104638764core:RevaluationReserve2024-03-3104638764core:OtherReservesSubtotal2024-03-3104638764core:RetainedEarningsAccumulatedLosses2024-03-3104638764core:NetGoodwill2023-03-3104638764core:IntangibleAssetsOtherThanGoodwill2023-03-3104638764core:LandBuildings2023-03-3104638764core:PlantMachinery2023-03-3104638764core:Vehicles2023-03-3104638764core:FurnitureFittings2023-03-3104638764core:OfficeEquipment2023-03-3104638764core:AfterOneYear2023-03-3104638764core:WithinOneYear2023-03-3104638764core:ListedExchangeTraded2023-03-3104638764core:UnlistedNon-exchangeTraded2023-03-3104638764core:ShareCapital2023-03-3104638764core:SharePremium2023-03-3104638764core:RevaluationReserve2023-03-3104638764core:OtherReservesSubtotal2023-03-3104638764core:RetainedEarningsAccumulatedLosses2023-03-3104638764core:AfterOneYear2024-04-012025-03-3104638764core:WithinOneYear2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:CostValuation2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3104638764core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3104638764core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3104638764core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3104638764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3104638764core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3104638764core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3104638764core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3104638764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3104638764core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3104638764core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3104638764core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3104638764core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3104638764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3104638764core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3104638764core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3104638764core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3104638764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3104638764core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3104638764bus:Director12024-04-012025-03-31

Billingford Holdings Limited

Registered Number
04638764
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Billingford Holdings Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Antony Hoodless

Company Secretary

Samantha Reeves

Registered Address

42 High Street Wanstead
London
E11 2RJ

Registered Number

04638764 (England and Wales)
Billingford Holdings Limited
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets39,074,5039,538,321
Investments5102102
9,074,6059,538,423
Current assets
Stocks6999,311339,498
Debtors7545,284674,090
Cash at bank and on hand131,39048,572
1,675,9851,062,160
Creditors amounts falling due within one year8(1,775,456)(2,062,274)
Net current assets (liabilities)(99,471)(1,000,114)
Total assets less current liabilities8,975,1348,538,309
Creditors amounts falling due after one year9(2,965,888)(2,396,459)
Provisions for liabilities10(1,036,348)(1,278,007)
Net assets4,972,8984,863,843
Capital and reserves
Called up share capital500500
Profit and loss account4,972,3984,863,343
Shareholders' funds4,972,8984,863,843
The financial statements were approved and authorised for issue by the Director on 23 July 2025, and are signed on its behalf by:
Antony Hoodless
Director
Registered Company No. 04638764
Billingford Holdings Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Freehold land and buildings- not provided Plant and site equipment- 20% on cost Fixtures and equipment- 40% on cost Motor vehicles- 20% on cost It is the company's policy not to depreciate freehold land and buildings which is a departure from the accounting standards. This is because the buildings are to be maintained at a high standard to ensure a long effective life so that in the view of the director the residual value is approximately the same as cost meaning that there is nothing to depreciate. Where any permanent diminution of property value occurs, a provision is made in the profit and loss account. The director's estimate of residual value is based on the price prevailing at the time of acquisition.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligation outstanding in each period.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year45
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 249,302,219285,82674,100219,6989,881,843
Additions1,775,395189,650-49,2262,014,271
Revaluations675,000---675,000
Disposals(2,962,219)(53,650)(19,500)-(3,035,369)
At 31 March 258,790,395421,82654,600268,9249,535,745
Depreciation and impairment
At 01 April 24-192,45553,92097,147343,522
Charge for year-67,2407,260101,570176,070
On disposals-(38,850)(19,500)-(58,350)
At 31 March 25-220,84541,680198,717461,242
Net book value
At 31 March 258,790,395200,98112,92070,2079,074,503
At 31 March 249,302,21993,37120,180122,5519,538,321
4.Revaluation of property, plant and equipment
During the year freehold land and buildings were valued on an open market basis by directors and generated revaluation gain of £705,118. Properties worth £2,962,219 were disposed off during the year.
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 April 24102102
At 31 March 25102102
Net book value
At 31 March 25102102
At 31 March 24102102

Notes

1Investments in group undertakings and participating interests
6.Stocks

2025

2024

££
Work in progress999,311339,498
Total999,311339,498
7.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables79,91613,436
Other debtors464,380541,201
Prepayments and accrued income988119,453
Total545,284674,090
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables168,717209,905
Bank borrowings and overdrafts218,641215,528
Amounts owed to related parties45,05121,609
Taxation and social security17,8537,951
Finance lease and HP contracts69,19157,130
Other creditors1,232,8231,393,700
Accrued liabilities and deferred income23,180156,451
Total1,775,4562,062,274
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts2,933,6232,362,602
Other creditors32,26533,857
Total2,965,8882,396,459
Secured bank loans worth £3,152,264 (£2,578,130 2024) are included within creditors:
10.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)1,036,3481,278,007
Total1,036,3481,278,007
11.Further information regarding the company's financial position
During the year the company paid office rent and storage to Antony Hoodless to the value of £18,000 (£18,000 2024) and £12,600 (£12,600 2024)