REGISTERED NUMBER: 10210683 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

B4BS Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R G Forbes

REGISTERED OFFICE:

7 Woodville Place

Hertford

Hertfordshire

SG14 3NX

REGISTERED NUMBER:

10210683 (England and Wales)

ACCOUNTANTS:

A H & Co Ltd

Chartered Accountants

6 Logie Mill

Edinburgh

Lothian

EH7 4HG

FIXED ASSETS

Tangible assets

4

76,466

39,980

Investments

5

696,107

660,205

772,573

700,185

CURRENT ASSETS

Debtors

6

561,422

571,739

Cash at bank

13,821

12,376

575,243

584,115

CREDITORS

Amounts falling due within one year

7

655,291

643,663

NET CURRENT LIABILITIES

(80,048

)

(59,548

)

TOTAL ASSETS LESS CURRENT LIABILITIES

692,525

640,637

CREDITORS

Amounts falling due after more than one year

8

67,862

48,572

NET ASSETS

624,663

592,065

CAPITAL AND RESERVES

Called up share capital

10

1

1

Revaluation reserve

52,315

29,248

Retained earnings

572,347

562,816

SHAREHOLDERS' FUNDS

624,663

592,065

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 18 September 2025 and were signed by:

R G Forbes - Director

1.	STATUTORY INFORMATION

B4BS Investments Ltd 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight line basis over its expected useful life as follows:

Motor vehicles

-

20% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of that obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the persent obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

Investments

Investments in shares are included at fair value

Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 January 2024

99,949

Additions

95,286

Disposals

(98,765

)

At 31 December 2024

96,470

DEPRECIATION

At 1 January 2024

59,969

Charge for year

19,294

Eliminated on disposal

(59,259

)

At 31 December 2024

20,004

NET BOOK VALUE

At 31 December 2024

76,466

At 31 December 2023

39,980

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2024

660,205

Additions

956,008

Disposals

(955,445

)

Revaluations

35,339

At 31 December 2024

696,107

NET BOOK VALUE

At 31 December 2024

696,107

At 31 December 2023

660,205

Cost or valuation at 31 December 2024 is represented by:

Other

investments

£

Valuation in 2017

3,793

Valuation in 2018

(43,549

)

Valuation in 2019

54,878

Valuation in 2020

23,637

Valuation in 2021

47,318

Valuation in 2022

(81,471

)

Valuation in 2023

36,108

Valuation in 2024

51,403

Cost

603,990

696,107

6.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Other debtors

52,422

12,739

Amounts falling due after more than one year:

Other debtors

509,000

559,000

Aggregate amounts

561,422

571,739

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

172,574

-

Hire purchase contracts

18,950

10,193

Trade creditors

439,831

412,081

Other creditors

23,936

221,389

655,291

643,663

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

67,862

48,572

9.	DEFERRED TAX

£

Balance at 1 January 2024

(11,999

)

Provided during year

(39,813

)

Balance at 31 December 2024

(51,812

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

1

Ordinary

1

1

1

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 31 December 2024, the company owed the director £22,881 (2023: £170,382).

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R G Forbes.