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Registered Number: 06968631
England and Wales
BESSANT PROPERTIES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

Bessant Properties Limited Contents Page For the year ended 30 April 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Bessant Properties Limited Company Information For the year ended 30 April 2025
Directors | Mrs M J Bessant Mr T M Bessant
Registered Number | 06968631
Registered Office | 4 Moberly Road Salisbury SP1 3BY
Accountants | Numeric Accounting Limited Suite 1, The Portway Centre 1 Old Sarum Park, Old Sarum Salisbury SP4 6EB
1

Bessant Properties Limited Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,368 |  | 1,210
Investments | 4 | 6,121,800 |  | 6,121,800
|  | 6,123,168 |  | 6,123,010
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 27,379 |  | 0
Cash at bank and in hand |  | 33,359 |  | 118,307
|  | 60,738 |  | 118,307
Creditors: amount falling due within one year | 6 | (43,931) |  | (101,152)
Net current assets |  | 16,807 |  | 17,155
Total assets less current liabilities |  | 6,139,975 |  | 6,140,165
Creditors: amount falling due after more than one year | 7 | (3,048,037) |  | (3,283,037)
Provisions for liabilities | 8 | (342) |  | (302)
Net assets |  | 3,091,596 |  | 2,856,826
Capital and reserves |  |  |
Called up share capital |  | 10,000 |  | 10,000
Profit and loss account |  | 3,081,596 |  | 2,846,826
Shareholders' funds |  | 3,091,596 |  | 2,856,826
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 08 January 2026 and were signed on its behalf by:
------------------------------- Mr T M Bessant Director
2

Bessant Properties Limited Notes to the Financial Statements For the year ended 30 April 2025
General Information Bessant Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 06968631, registration address 4 Moberly Road, Salisbury, SP1 3BY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 taxation 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Straight Line
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognized in profit or loss. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 May 2024 | 1,756 |  | 1,756
Additions | 666 |  | 666
Disposals | - |  | -
At 30 April 2025 | 2,422 |  | 2,422
Depreciation
At 01 May 2024 | 546 |  | 546
Charge for year | 508 |  | 508
On disposals | - |  | -
At 30 April 2025 | 1,054 |  | 1,054
Net book values
Closing balance as at 30 April 2025 | 1,368 |  | 1,368
Opening balance as at 01 May 2024 | 1,210 |  | 1,210
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 May 2024 | 6,121,800 |  | 6,121,800
Additions | - |  | -
Disposals | - |  | -
At 30 April 2025 | 6,121,800 |  | 6,121,800
Fixed asset investments represent investment property included at fair value as assessed by the directors.
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments & Accrued Income | 6,427 |  | 0
Corporation Tax | 20,952 |  | 0
| 27,379 |  | 0
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 109 |  | 1,552
Corporation Tax | 0 |  | 80,008
Accrued Expenses | 2,000 |  | 2,000
Deferred Income | 29,490 |  | 6,546
VAT | 12,332 |  | 11,046
| 43,931 |  | 101,152
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Loans | 3,048,037 |  | 3,283,037
| 3,048,037 |  | 3,283,037
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 342 |  | 302
| 342 |  | 302
9. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Mr J L Bessant | 0 |  | 0 |  | (3,048,037) |  | (3,283,037)
The loan is interest free with no fixed date of repayment. Mr J Bessant has agreed that repayments need only be made at the company's discretion as cashflow permits.
3