IRIS Accounts Production v25.3.0.601 11443734 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11443734 2024-03-31 11443734 2025-03-31 11443734 2024-04-01 2025-03-31 11443734 2023-03-31 11443734 2023-04-01 2024-03-31 11443734 2024-03-31 11443734 ns15:EnglandWales 2024-04-01 2025-03-31 11443734 ns14:PoundSterling 2024-04-01 2025-03-31 11443734 ns10:Director1 2024-04-01 2025-03-31 11443734 ns10:Director2 2024-04-01 2025-03-31 11443734 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11443734 ns10:SmallEntities 2024-04-01 2025-03-31 11443734 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11443734 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 11443734 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11443734 ns10:FullAccounts 2024-04-01 2025-03-31 11443734 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 11443734 ns5:CurrentFinancialInstruments 2025-03-31 11443734 ns5:CurrentFinancialInstruments 2024-03-31 11443734 ns5:ShareCapital 2025-03-31 11443734 ns5:ShareCapital 2024-03-31 11443734 ns5:RevaluationReserve 2025-03-31 11443734 ns5:RevaluationReserve 2024-03-31 11443734 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 11443734 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 11443734 ns10:RegisteredOffice 2024-04-01 2025-03-31 11443734 ns5:ComputerEquipment 2024-04-01 2025-03-31 11443734 ns5:ComputerEquipment 2024-03-31 11443734 ns5:ComputerEquipment 2025-03-31 11443734 ns5:ComputerEquipment 2024-03-31 11443734 ns5:CostValuation ns5:ListedExchangeTraded 2024-03-31 11443734 ns5:AdditionsToInvestments ns5:ListedExchangeTraded 2025-03-31 11443734 ns5:ListedExchangeTraded ns5:DisposalsRepaymentsInvestments 2025-03-31 11443734 ns5:RevaluationsIncreaseDecreaseInInvestments ns5:ListedExchangeTraded 2025-03-31 11443734 ns5:CostValuation ns5:ListedExchangeTraded 2025-03-31 11443734 ns5:ListedExchangeTraded 2025-03-31 11443734 ns5:ListedExchangeTraded 2024-03-31 11443734 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 11443734 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 11443734 ns5:AcceleratedTaxDepreciationDeferredTax 2025-03-31 11443734 ns5:AcceleratedTaxDepreciationDeferredTax 2024-03-31 11443734 ns5:TaxLossesCarry-forwardsDeferredTax 2025-03-31 11443734 ns5:TaxLossesCarry-forwardsDeferredTax 2024-03-31 11443734 ns5:DeferredTaxation 2024-03-31 11443734 ns5:DeferredTaxation 2024-04-01 2025-03-31 11443734 ns5:DeferredTaxation 2025-03-31 11443734 ns10:OrdinaryShareClass1 2025-03-31 11443734 ns5:RevaluationReserve 2024-03-31

REGISTERED NUMBER: 11443734 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

FOR

BIDDESDEN LTD

| BIDDESDEN LTD (REGISTERED NUMBER: 11443734) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| BIDDESDEN LTD (REGISTERED NUMBER: 11443734) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 665 |  | 998 |  |

Investments | 6 | 146,295 |  | 167,344 |  |

146,960 |  | 168,342 |  |

CURRENT ASSETS

Debtors | 7 | 51,411 |  | 35,366 |  |

Cash at bank | 43,883 |  | 15,708 |  |

95,294 |  | 51,074 |  |

CREDITORS

Amounts falling due within one year | 8 | 77,061 |  | 54,946 |  |

NET CURRENT ASSETS/(LIABILITIES) | 18,233 |  | (3,872 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 165,193 |  | 164,470 |  |

PROVISIONS FOR LIABILITIES | 9 | 1,105 |  | 404 |  |

NET ASSETS | 164,088 |  | 164,066 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1 |  | 1 |  |

Non distributable reserve | 11 | 5,472 |  | 4,401 |  |

Retained earnings | 158,615 |  | 159,664 |  |

SHAREHOLDERS' FUNDS | 164,088 |  | 164,066 |  |

| BIDDESDEN LTD (REGISTERED NUMBER: 11443734) |

BALANCE SHEET - continued

31 MARCH 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by:

Dr S Aguilar Duran - Director

Mr J D Everett - Director

| BIDDESDEN LTD (REGISTERED NUMBER: 11443734) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Biddesden Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 11443734

| Registered office: | 48 St Leonards Road

| Bexhill on Sea

| East Sussex

| TN40 1JB

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| The turnover shown in the profit and loss account represents amounts receivable for services provided during the year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on cost

| All fixed assets are initially recorded at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| BIDDESDEN LTD (REGISTERED NUMBER: 11443734) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Provision is made for tax on gains and losses arising from investment assets that are measured at fair value. This is measured using the tax rates and allowances that are expected to apply to the sale of the asset.

| 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.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Fixed asset investments

| The fixed asset investments are revalued annually to their fair value. The movement in value is recognised in the profit and loss account.

4. | EMPLOYEES AND DIRECTORS

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

| BIDDESDEN LTD (REGISTERED NUMBER: 11443734) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | TANGIBLE FIXED ASSETS

| Computer

| equipmen

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1,330 |  |

| DEPRECIATION

| At 1 April 2024 | 332 |  |

| Charge for year | 333 |  |

| At 31 March 2025 | 665 |  |

| NET BOOK VALUE

| At 31 March 2025 | 665 |  |

| At 31 March 2024 | 998 |  |

6. | FIXED ASSET INVESTMENTS

| Listed

| invest-

| ments

£ |

| COST OR VALUATION

| At 1 April 2024 | 167,344 |  |

| Additions | 5,511 |  |

| Disposals | (27,988 | ) |

| Revaluations | 1,428 |  |

| At 31 March 2025 | 146,295 |  |

| NET BOOK VALUE

| At 31 March 2025 | 146,295 |  |

| At 31 March 2024 | 167,344 |  |

| BIDDESDEN LTD (REGISTERED NUMBER: 11443734) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 March 2025 is represented by:

| Listed

| invest-

| ments

£ |

| Valuation in 2020 | (6,477 | ) |

| Valuation in 2021 | 13,749 |  |

| Valuation in 2022 | (16,129 | ) |

| Valuation in 2023 | (9,729 | ) |

| Valuation in 2024 | 24,454 |  |

| Valuation in 2025 | 1,428 |  |

| Cost | 138,999 |  |

146,295 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 43,140 |  | 28,235 |  |

| Other debtors | 3,740 |  | 4,332 |  |

| Directors' current account | 1,251 |  | - |  |

| Prepayments and accrued income | 3,280 |  | 2,799 |  |

51,411 |  | 35,366 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,299 |  | - |  |

| Corporation tax | 73,697 |  | 44,191 |  |

| Directors' current account | - |  | 8,546 |  |

| Accruals and deferred income | 2,065 |  | 2,209 |  |

77,061 |  | 54,946 |  |

| BIDDESDEN LTD (REGISTERED NUMBER: 11443734) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 166 |  | 250 |  |

| Tax losses carried forward | (885 | ) | (1,313 | ) |

| Investment revaluation gain/ (loss) | 1,824 |  | 1,467 |  |

1,105 |  | 404 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 404 |  |

| Provided during year | 701 |  |

| Balance at 31 March 2025 | 1,105 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £0.01 | 1 |  | 1 |  |

11. | RESERVES

| Non

| distributa

| reserve

£ |

| At 1 April 2024 | 4,401 |  |

| Revaluation of investments | 1,071 |  |

| At 31 March 2025 | 5,472 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Amounts due from the directors at the balance sheet date total £1,251 (2024: £Nil). Amounts due are interest-free, unsecured, and repayable on demand.