REGISTERED NUMBER: 11873889 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

BBE Properties Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H E Brettell

REGISTERED OFFICE:

A1 Coombswood Industrial Estate

Coombswood Way

Halesowen

West Midlands

B62 8BH

REGISTERED NUMBER:

11873889 (England and Wales)

FIXED ASSETS

Investments

4

999

999

Investment property

5

550,000

377,148

550,999

378,147

CURRENT ASSETS

Debtors

82,156

82,791

CREDITORS

Amounts falling due within one year

32,001

21,951

NET CURRENT ASSETS

50,155

60,840

TOTAL ASSETS LESS CURRENT LIABILITIES

601,154

438,987

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

601,153

438,986

SHAREHOLDERS' FUNDS

601,154

438,987

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 director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 4 September 2025 and were signed by:

Mrs H E Brettell - Director

1.	STATUTORY INFORMATION

BBE Properties 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

999

NET BOOK VALUE

At 31 March 2025

999

At 31 March 2024

999

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

377,148

Revaluations

172,852

At 31 March 2025

550,000

NET BOOK VALUE

At 31 March 2025

550,000

At 31 March 2024

377,148

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

172,852

Cost

377,148

550,000

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

1

1

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mrs H E Brettell

Balance outstanding at start of year

37,670

20,000

Amounts advanced

10,000

41,000

Amounts repaid

(10,635

)

(23,330

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

37,035

37,670

The overdrawn director's loan account was rectified shortly after the period end.