REGISTERED NUMBER: 12304711 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

The Bield Investment Company Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

S P Banks FCA

REGISTERED OFFICE:

The Bield

The Green

Reaseheath

Nantwich

Cheshire

CW5 6DE

REGISTERED NUMBER:

12304711 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Investments

5

255,523

397,209

CURRENT ASSETS

Debtors

6

9,796

-

Cash at bank

33,804

12,478

43,600

12,478

CREDITORS

Amounts falling due within one year

7

(58,576

)

(189,718

)

NET CURRENT LIABILITIES

(14,976

)

(177,240

)

TOTAL ASSETS LESS CURRENT LIABILITIES

240,547

219,969

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

239,547

218,969

240,547

219,969

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 his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

S P Banks FCA - Director

1.	STATUTORY INFORMATION

The Bield Investment Company Limited ('The Company') is a family investment company.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and that of the registered office is The Bield, The Green, Reaseheath, Nantwich, Cheshire, CW5 6DE. The registered number can be found on the Company Information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

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

Summary of significant accounting policies

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the director. Therefore, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.

Income is recognised when services have been rendered to customers such that risks and rewards of ownership have transferred to them.

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 end of the financial period.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial period.

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.

Listed investments

Listed investments are shown at fair value, the fair value is reviewed annually by the director. Any aggregate surplus or deficit arising from changes in the fair value in the year is recognised in the profit or loss within the Statement of Comprehensive Income. Investment income from listed investments is shown separately on the income statement.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset may be impaired at the end of each financial period. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

397,209

Additions

2,853

Disposals

(144,230

)

Profit/(loss) on investments

(309

)

At 31 March 2025

255,523

NET BOOK VALUE

At 31 March 2025

255,523

At 31 March 2024

397,209

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2025

255,523

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

9,796

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

3,802

3,119

Other creditors

54,774

186,599

58,576

189,718

8.	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:

2025

2024

£

£

S P Banks FCA

Balance outstanding at start of year

-

-

Amounts advanced

9,796

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,796

-

9.	RELATED PARTY DISCLOSURES

At 31 March 2025 an amount of £42,274 (2024: £30,416) is due to an entity in which the director has an interest and is included with other creditors: amounts falling due within one year.