ACCOUNTS - Final Accounts preparation

Registered number: 11582344

BRIDGAN INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025


BRIDGAN INVESTMENTS LIMITED REGISTERED NUMBER:11582344

BALANCE SHEET

AS AT 30 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	4		866,979		-
			866,979		-
Current assets
Debtors: amounts falling due within one year	5	528		117
Current asset investments	6	918,825		890,420
Cash at bank	7	41,377		-
		960,730		890,537
Creditors: amounts falling due within one year	8	(971,920)		(44,858)
Net current (liabilities)/assets			(11,190)		845,679
Total assets less current liabilities			855,789		845,679

Net assets			855,789		845,679

Capital and reserves
Called up share capital	9	650,000	650,000
Profit and loss account		205,789	195,679
		855,789	845,679

Page 1


BRIDGAN INVESTMENTS LIMITED REGISTERED NUMBER:11582344

BALANCE SHEET (CONTINUED)

AS AT 30 MARCH 2025

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 profit and loss account 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 by:

L R Plant

Director

Date: 4 December 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2


BRIDGAN INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

1.	General information

Bridgan Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 11582344. The registered office address is First Floor Mitre House, 44-46 Fleet Street, London, EC4Y 1BP.

The principal activity of the company continued to be that of an investment company.

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 Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Dividend income

Dividend income is recognised in the year in which the company's right to receive dividend is established.

2.5

Taxation

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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.6

Investment property

Investment property is carried at fair value determined annually by the directors 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.

2.7

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the year.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.9

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Page 3


BRIDGAN INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

2.Accounting policies (continued)

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.11

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors and creditors, and loans with related parties and investments in shares.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Investment property

		Long term leasehold investment property
		£
	Valuation
	Additions at cost	866,979
	At 30 March 2025	866,979

The 2025 valuations were made by the directors, on an open market value for existing use basis.

Debtors

					2025	2024
					£	£


Prepayments	528	117

6.	Current asset investments
		2025	2024
		£	£

	Listed investments	918,825	890,420

Page 4


BRIDGAN INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

7.	Cash
		2025	2024
		£	£

	Cash at bank	41,377	-

8.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Corporation tax	9,206	-
Other creditors	949,275	40,537
Accruals and deferred income	13,439	4,321
	971,920	44,858

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

325,000 (2024 - 325,000) ordinary A shares of £1.00 each	325,000	325,000
325,000 (2024 - 325,000) ordinary B shares of £1.00 each	325,000	325,000

	650,000	650,000

10.	Transactions with directors

As at the year end, the company owed £949,275 (2024 - £39,025) to the directors. These loans are unsecured, interest free and repayable on demand.

Page 5