BEBB Property Limited iXBRL

Company Registration Number: 14059574

BEBB Property Limited

Unaudited Financial Statements

for the financial year ended 30 April 2025

BEBB Property Limited

Company Registration Number: 14059574

STATEMENT OF FINANCIAL POSITION

as at 30 April 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Investment properties

150,000

160,000

─────────

Current Assets

Receivables

4,999

895

Cash and cash equivalents

27,665

2,554

─────────

32,664

3,449

─────────

Payables: amounts falling due within one year

(41,057)

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Net Current (Liabilities)/Assets

(8,393)

3,449

─────────

Total Assets less Current Liabilities

141,607

163,449

Payables:

amounts falling due after more than one year

(120,989)

(120,989)

─────────

Net Assets

20,618

42,460

═════════

Capital and Reserves

Called up share capital

Retained earnings

20,616

42,458

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Equity attributable to owners of the company

20,618

42,460

═════════

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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 9 December 2025 and signed on its behalf by



________________________________
Mr Byron Robert Evans
Director

BEBB Property Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2025

General Information

BEBB Property Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 14059574. The registered office of the company is 64 Madden Avenue, Chatham, ME5 9TH which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 April 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable relating to rental income.

Investment properties

Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business.

Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Income Statement.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.


3.	Employees

		2025	2024
		Number	Number

	Average number of persons employed	2	2
		═════════	═════════


4.	Investment Properties
		Investment
		properties

		£
	Cost
	At 1 May 2024	160,000
	Revaluation	(10,000)
		─────────
	At 30 April 2025	150,000
		─────────
	Net book value
	At 30 April 2025	150,000
		═════════
	At 30 April 2024	160,000
		═════════


5.	Receivables	2025	2024
		£	£

	Taxation	629	-
	Prepayments and accrued income	4,370	895
		─────────	─────────
		4,999	895
		═════════	═════════


6.	Payables	2025	2024
	Amounts falling due within one year	£	£

	Amounts owed to related parties (Note 8)	35,000	-
	Other creditors	4,142	-
	Accruals and deferred income	1,915	-
		─────────	─────────
		41,057	-
		═════════	═════════


7.	Payables	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	120,989	120,989
		═════════	═════════

	Loans
	Repayable between two and five years	120,989	120,989
		═════════	═════════


8.	Related party transactions

		2025	2024
		£	£

	Finance amounts owed to related parties	35,000	-
		═════════	═════════