BBZ INVESTMENTS LIMITED 31/03/2025 iXBRL

Company registration number: 13799066

BBZ INVESTMENTS LIMITED

Filleted financial statements

31 March 2025

BBZ INVESTMENTS LIMITED

Contents

Directors and other information

Directors report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

BBZ INVESTMENTS LIMITED

Directors and other information


	Directors	Mr Badar Zaman
		Mrs Branka Zaman


	Company number	13799066


	Registered office	114/116 High Street
		Acton
		W3 6QX


	Business address	114/116 High Street
		Acton
		W3 6QX


	Auditor	Nagle James Associates Ltd
		Amba House, 4th Floor
		15 College Road
		Harrow
		HA1 1BA

BBZ INVESTMENTS LIMITED

Directors report

Year ended 31 March 2025

The directors present their report and the financial statements of the company for the year ended 31 March 2025.

Directors

The directors who served the company during the year were as follows:

Mr Badar Zaman

Mrs Branka Zaman

Directors responsibilities statement

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 30 December 2025 and signed on behalf of the board by:

Mr Badar Zaman

Director

BBZ INVESTMENTS LIMITED

Statement of financial position

31 March 2025

		31/03/25		31/03/24
	Note	£	£	£	£

Fixed assets
Tangible assets	5	132,336		165,770
Investments	6	2,901,865		2,601,889
		_______		_______
			3,034,201		2,767,659

Current assets
Debtors	7	149,581		501,835
Cash at bank and in hand		606,914		2,039
		_______		_______
		756,495		503,874
Creditors: amounts falling due
within one year	8	( 706,736)		( 361,620)
		_______		_______
Net current assets			49,759		142,254
			_______		_______
Total assets less current liabilities			3,083,960		2,909,913

Creditors: amounts falling due
after more than one year	9		( 2,718,278)		( 2,876,388)

Provisions for liabilities	10		( 74,994)		-

			_______		_______
Net assets			290,688		33,525
			_______		_______

Capital and reserves
Called up share capital			100		100
Non Distributable profit			224,982		-
Profit and loss account			65,606		33,425
			_______		_______
Shareholders funds			290,688		33,525
			_______		_______

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 December 2025 , and are signed on behalf of the board by:

Mr Badar Zaman

Director

Company registration number: 13799066

BBZ INVESTMENTS LIMITED

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Non Distributable profit	Profit and loss account	Total
	£	£	£	£


At 1 January 2023	100	-	( 31,874)	( 31,774)

Profit for the year			65,299	65,299
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	65,299	65,299

	_______	_______	_______	_______
At 31 March 2024 and 1 April 2024	100	-	33,423	33,523

Profit for the year			257,165	257,165
Other comprehensive income for the year:
Non distributable reserves	-	224,982	( 224,982)	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	224,982	32,183	257,165

	_______	_______	_______	_______
At 31 March 2025	100	224,982	65,606	290,688
	_______	_______	_______	_______

BBZ INVESTMENTS LIMITED

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 114/116 High Street, Acton, W3 6QX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	12.5 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	90,566	122,569	213,135
	_______	_______	_______
Depreciation
At 1 April 2024	25,660	21,705	47,365
Charge for the year	18,113	15,321	33,434
	_______	_______	_______
At 31 March 2025	43,773	37,026	80,799
	_______	_______	_______
Carrying amount
At 31 March 2025	46,793	85,543	132,336
	_______	_______	_______
At 31 March 2024	64,906	100,864	165,770
	_______	_______	_______

6. Investments

	Investment Properties	Total
	£	£
Cost or valuation
At 1 April 2024	2,601,889	2,601,889
Revaluations	299,976	299,976
	_______	_______
At 31 March 2025	2,901,865	2,901,865
	_______	_______
Impairment
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	2,901,865	2,901,865
	_______	_______
At 31 March 2024	2,601,889	2,601,889
	_______	_______

The investment property has been valued by the directors.

7. Debtors

		31/03/25	31/03/24
		£	£
	Amounts owed by group undertakings and undertakings in which the company has a participating interest	3,330	2,040
Corporation tax recoverable	34,319 -
Amounts owed by connected company	- 390,583
Director's current account	103,975 101,688
Prepayments	7,957 7,524
		_______	_______
		149,581	501,835
		_______	_______

Total advances made to Directors amounting to £103,975 (2024 - £824,535) The outstanding balance is repayable on demand and interest at the official rate has been charged.

8. Creditors: amounts falling due within one year

	31/03/25	31/03/24
	£	£
Bank loans and overdrafts	327,240	334,846
Amounts owed to group undertakings	171,034	13,027
Amounts owed to connected company.	189,899	-
Corporation tax	11,648	7,625
Social security and other taxes	3,915	3,917
Other creditors	3,000	2,205
	_______	_______
	706,736	361,620
	_______	_______

The bank loan is secured by a fixed and floating charge over all the company's assets and also by way of a first legal charge over the freehold and leasehold properties.

9. Creditors: amounts falling due after more than one year

	31/03/25	31/03/24
	£	£
Bank loans and overdrafts	1,968,278	2,126,388
Amounts owed to group undertakings	750,000	750,000
	_______	_______
	2,718,278	2,876,388
	_______	_______

10. Provisions

	Deferred tax (note 11)	Total
	£	£
At 1 April 2024	-	-
Charges against provisions	74,994	74,994
	_______	_______
At 31 March 2025	74,994	74,994
	_______	_______

11. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	31/03/25	31/03/24
	£	£
Included in provisions (note 10)	74,994	-
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	31/03/25	31/03/24
	£	£
Fair value adjustment of investment property	74,944	-
	_______	_______

12. Summary audit opinion

The auditor's report dated 30 December 2025 was unqualified.

The senior statutory auditor was Kaushik Nathwani for and on behalf of Nagle James Associates Ltd

13. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

Year ended 31/03/25
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Badar Zaman	101,688	2,288	103,976
		_______	_______	_______

15 months ended 31/03/24
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Badar Zaman	-	101,688	101,688
		_______	_______	_______

14. Related party transactions

The company has taken advantage of the exemption under FRS102 Section 33.1A not to disclosetransactions with parent company and fellow subsidiary entities that are 100% owned within the group

15. Controlling party

The company's parent, which prepares consolidated group financial statements, was BBZ Holdings Ltd, with its registered office address at 1st Floor, 114-116, High Street, Acton, W3 6QX, United Kingdom.

16. Guarantees and charges

The company has given Barclays Security Trustee Limited, fixed and floating charges over its undertaking and all property and assets.

17. Comparative information

The prior year comparatives have been reclassified for better disclosure.