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Registered number: 13878803
BAM 2 Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
BAM 2 Limited
Contents
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
BAM 2 Limited
Company Information
For The Year Ended 30 April 2025
Company Information
Director Mr S M Baston
Company Number 13878803
Registered Office c/o Number One Property Management Office
M1.06 Mezzanine Level
Newport Market
Newport
NP20 1FX
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
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BAM 2 Limited
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: 13878803
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 2,087,293 1,998,755
2,087,293 1,998,755
CURRENT ASSETS
Debtors 139,555 38,039
Cash at bank and in hand 8,828 13,825
148,383 51,864
Creditors: Amounts Falling Due Within One Year (262,442 ) (137,858 )
NET CURRENT ASSETS (LIABILITIES) (114,059 ) (85,994 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,973,234 1,912,761
Creditors: Amounts Falling Due After More Than One Year (2,086,670 ) (1,948,996 )
NET LIABILITIES (113,436 ) (36,235 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (113,536 ) (36,335 )
SHAREHOLDERS' FUNDS (113,436) (36,235)
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BAM 2 Limited
Abridged Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr S M Baston
Director
14 November 2025
The notes on pages 4 to 5 form part of these financial statements.
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BAM 2 Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
BAM 2 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13878803 . The registered office is c/o Number One Property Management Office, M1.06 Mezzanine Level, Newport Market, Newport, NP20 1FX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The going concern basis has been considered as appropriate because of the continued support of the related group companies along with future trading projections.
2.3. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property
2025
£
Fair Value
As at 1 May 2024 1,998,755
Additions 88,538
As at 30 April 2025 2,087,293
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BAM 2 Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
5. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 1,393,815 1,306,800
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
During the year the company received amounts from its parent, DS Holdings (Penarth) Limited, in relation to unsecured, interest free, repayable on demand loans totalling £50,659. At the balance sheet date the amount due from the company to DS Holdings (Penarth) Limited was £692,855 (2024 - £642,196). 
During the year the company received amounts from fellow subsidiaries, in relation to unsecured, interest free, repayable on demand loans totalling £83,053. At the balance sheet date the amount due from the company to fellow subsidiaries was £143,911 (2024 - £60,858).
During the year the company provided an unsecured, interest free, repayable on demand loan to an other participating interest totalling £25,157. At the balance sheet date the amount due to the company from the other participating interest was £25,157 (2024 - £Nil). 
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