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Registered number: 11252391 BICKNELL COMMERCIAL PROPERTY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
BICKNELL COMMERCIAL PROPERTY LIMITED REGISTERED NUMBER: 11252391 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  | 300,000 |  | 300,000
Current assets |  | 4,244 |  | 4,156 |
Creditors: amounts falling due within one year | 6 | (317,492) |  | (293,404) |
Net current liabilities |  |  | (313,248) |  | (289,248)
Total assets less current liabilities |  |  | (13,248) |  | 10,752
Provisions for liabilities |  |  |  |  |
Deferred taxation | 7 | (17,043) |  | (12,718) |
|  |  | (17,043) |  | (12,718)
Net liabilities |  |  | (30,291) |  | (1,966)
Capital and reserves |  |  | (30,291) |  | (1,966)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 October 2025.
C. J. Bicknell
Director
Page 1
BICKNELL COMMERCIAL PROPERTY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 APRIL 2025
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 May 2023 | 100 | 45,140 | 3,940 | 49,180
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (44,157) | (44,157)
Property revaluation deficit | - | (6,989) | - | (6,989)
At 1 May 2024 | 100 | 38,151 | (40,217) | (1,966)
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (41,300) | (41,300)
Property revaluation deficit | - | 12,975 | - | 12,975
At 30 April 2025 | 100 | 51,126 | (81,517) | (30,291)
| The notes on pages 3 to 7 form part of these financial statements.
Page 2
BICKNELL COMMERCIAL PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Bicknell Commercial Property Limited is a private company limited by share capital, incorporated in England, registration number 11252391. The address of the registered office is 30 Orange Street, London, WC2H 7HF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
BICKNELL COMMERCIAL PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
BICKNELL COMMERCIAL PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 May 2024 | 300,000
| Additions | (17,300)
| Revaluations | 17,300
| At 30 April 2025 | 300,000
Page 5
BICKNELL COMMERCIAL PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 1,414
|  | - | 1,414
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,500 | 26,427
| Other taxation and social security | 2,876 | -
| Other creditors | 306,718 | 242,308
| Accruals and deferred income | 6,398 | 24,669
|  | 317,492 | 293,404
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (12,718)
| Utilised in year | (4,325)
| At end of year | (17,043)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| On property revaluation surplus/(deficit) | (17,043) | (12,718)
|  | (17,043) | (12,718)
Page 6
BICKNELL COMMERCIAL PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Reserves
Other reserves Other reserves represents the revaluation surplus/(deficit) on investment properties.
Page 7