Bandicoot Holdings Ltd

	Page
Accountant's Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Bandicoot Holdings Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Bandicoot Holdings Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Bandicoot Holdings Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bandicoot Holdings Ltd and state those matters that we have agreed to state to the directors of Bandicoot Holdings Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bandicoot Holdings Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Bandicoot Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bandicoot Holdings Ltd . You consider that Bandicoot Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Bandicoot Holdings Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

21/08/2025

Wood & Disney Ltd

Chartered Accountants

Lodge Park, Lodge Lane

Langham

Colchester

Essex

CO4 5NE

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Bandicoot Holdings Ltd

Abridged Balance Sheet

As At 31 March 2025

Abridged Balance Sheet

Registered number: 13251989

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,312		21,750
Investment Properties	5		460,000		470,000

			476,312		491,750
CURRENT ASSETS
Debtors		7,310		-
Cash at bank and in hand		5,717		20,838

		13,027		20,838
Creditors: Amounts Falling Due Within One Year		(4,682 )		(35,028 )

NET CURRENT ASSETS (LIABILITIES)			8,345		(14,190 )

TOTAL ASSETS LESS CURRENT LIABILITIES			484,657		477,560

NET ASSETS			484,657		477,560

CAPITAL AND RESERVES
Called up share capital	6		100		100
Fair value reserve	7		(8,663 )		-
Profit and Loss Account			493,220		477,460

SHAREHOLDERS' FUNDS			484,657		477,560

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Bandicoot Holdings Ltd

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

M Flood

Director

20/08/2025

The notes on pages 4 to 5 form part of these financial statements.

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Bandicoot Holdings Ltd

Notes to the Abridged Financial Statements

For The Year Ended 31 March 2025

Notes to the Abridged Financial Statements

1. General Information

Bandicoot Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13251989 . The registered office is Lodge Park, Lodge Lane, Langham, Colchester, Essex, CO4 5NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% Reducing balance

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the 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 specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.6. Preference shares

The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Bandicoot Holdings Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Total
	£
Cost or Valuation
As at 1 April 2024	29,000

As at 31 March 2025	29,000

Depreciation
As at 1 April 2024	7,250
Provided during the period	5,438

As at 31 March 2025	12,688

Net Book Value
As at 31 March 2025	16,312

As at 1 April 2024	21,750

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024	470,000
Additions	1,550
Depreciation and impairment	-
Fair value adjustments	(11,550 )

As at 31 March 2025	460,000

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
75 Ordinary A shares of £ 1.00 each	75	75
25 Ordinary B shares of £ 1.00 each	25	25

	100	100

7. Reserves

	Fair Value Reserve
	£
Movements in fair value reserve	(8,663)

As at 31 March 2025	(8,663 )

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