IRIS Accounts Production v25.1.3.33 Collins Walker (UK) Limited 05414605 director 1.5.24 30.4.25 30.4.25 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh054146052024-04-30054146052025-04-30054146052024-05-012025-04-30054146052023-04-30054146052023-05-012024-04-30054146052024-04-300541460512024-05-012025-04-3005414605ns15:EnglandWales2024-05-012025-04-3005414605ns14:PoundSterling2024-05-012025-04-3005414605ns10:Director12024-05-012025-04-3005414605ns10:PrivateLimitedCompanyLtd2024-05-012025-04-3005414605ns10:SmallEntities2024-05-012025-04-3005414605ns10:AuditExempt-NoAccountantsReport2024-05-012025-04-3005414605ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-3005414605ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-3005414605ns10:FullAccounts2024-05-012025-04-3005414605ns10:RegisteredOffice2024-05-012025-04-3005414605ns5:CurrentFinancialInstruments2025-04-3005414605ns5:CurrentFinancialInstruments2024-04-3005414605ns5:Non-currentFinancialInstruments2025-04-3005414605ns5:Non-currentFinancialInstruments2024-04-3005414605ns5:ShareCapital2025-04-3005414605ns5:ShareCapital2024-04-3005414605ns5:RetainedEarningsAccumulatedLosses2025-04-3005414605ns5:RetainedEarningsAccumulatedLosses2024-04-3005414605ns5:ComputerEquipment2024-05-012025-04-3005414605ns5:ComputerEquipment2025-04-3005414605ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-3005414605ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-30
REGISTERED NUMBER: 05414605 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

BRITISH ALBION LIMITED

BRITISH ALBION LIMITED (REGISTERED NUMBER: 05414605)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRITISH ALBION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTOR: C J Goddard





REGISTERED OFFICE: Cheribourne House
45A Station Road
Willington
Bedford
Bedfordshire
MK44 3QL





REGISTERED NUMBER: 05414605 (England and Wales)





ACCOUNTANTS: Baker Noel
Cheribourne House
45A Station Road
Willington
Bedford
Bedfordshire
MK44 3QL

BRITISH ALBION LIMITED (REGISTERED NUMBER: 05414605)

BALANCE SHEET
30 APRIL 2025

30.4.25 30.4.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 789 -
Investment property 5 896,508 149,844
897,297 149,844

CURRENT ASSETS
Debtors 6 3,204 635
Cash at bank 26,065 202,707
29,269 203,342
CREDITORS
Amounts falling due within one year 7 15,400 91,250
NET CURRENT ASSETS 13,869 112,092
TOTAL ASSETS LESS CURRENT
LIABILITIES

911,166

261,936

CREDITORS
Amounts falling due after more than one
year

8

(12,206

)

-

PROVISIONS FOR LIABILITIES (133 ) -
NET ASSETS 898,827 261,936

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 898,727 261,836
SHAREHOLDERS' FUNDS 898,827 261,936

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

BRITISH ALBION LIMITED (REGISTERED NUMBER: 05414605)

BALANCE SHEET - continued
30 APRIL 2025


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 director and authorised for issue on 5 June 2025 and were signed by:





C J Goddard - Director


BRITISH ALBION LIMITED (REGISTERED NUMBER: 05414605)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1. STATUTORY INFORMATION

British Albion 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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
These financial statements for the year ended 30 April 2025 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with UK GAAP, the date of transition to FRS 102 Section 1A is 1 May 2023.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 33% on 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

BRITISH ALBION LIMITED (REGISTERED NUMBER: 05414605)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
Additions 811
At 30 April 2025 811
DEPRECIATION
Charge for year 22
At 30 April 2025 22
NET BOOK VALUE
At 30 April 2025 789

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2024 149,844
Additions 746,664
At 30 April 2025 896,508
NET BOOK VALUE
At 30 April 2025 896,508
At 30 April 2024 149,844

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 2,250 -
Other debtors 954 635
3,204 635

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Amounts owed to group undertakings - 71,750
Taxation and social security 12,430 15,344
Other creditors 2,970 4,156
15,400 91,250

BRITISH ALBION LIMITED (REGISTERED NUMBER: 05414605)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.25 30.4.24
£    £   
Other creditors 12,206 -

9. FIRST YEAR ADOPTION

The company has transitioned from FRS 105 to FRS 102 (1A) as required under UK GAAP.
The previous years figures have been adjusted for the transition adjustments.

FRS 102 requires all investment properties that are not rented to another group entity to be measured at fair value, with gains and losses recognised in profit or loss. Under its previous financial reporting framework, British Albion Limited was not required to measure investment property at fair value on the balance sheet. Instead investment property was measured at cost less accumulated depreciation and accumulated impairment losses.

The only adjustment required on restatement was the reversal of the depreciation on investment property, which had the effect of increasing capital and reserves at 30 April 2024 by £2,123.