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Registration number: 00765317

Billson Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 5 April 2025

Billson Investments Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Billson Investments Limited

Company Information

Director | Geoffrey Trebilcock

Registered office | The Athenaeum Kimberley Place Falmouth Cornwall TR11 3QL

Accountants | Harland Accountants 13 Church Street Helston Cornwall TR13 8TD

Billson Investments Limited

(Registration number: 00765317)
Balance Sheet as at 5 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,290,141 | 895,436
Current assets |  |  |
Stocks | 5 | - | 270,000
Debtors | 6 | 66,971 | 20,377
|  | 66,971 | 290,377
Creditors: Amounts falling due within one year | 7 | (53,376) | (41,719)
Net current assets |  | 13,595 | 248,658
Total assets less current liabilities |  | 1,303,736 | 1,144,094
Creditors: Amounts falling due after more than one year | 7 | (424,397) | (429,397)
Provisions for liabilities |  | - | (264)
Net assets |  | 879,339 | 714,433
Capital and reserves |  |  |
Called up share capital | 8 | 1,000 | 1,000
Revaluation reserve |  | 907,434 | 782,434
Retained earnings |  | (29,095) | (69,001)
Shareholders' funds |  | 879,339 | 714,433

For the financial year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 January 2026

Billson Investments Limited

(Registration number: 00765317)
Balance Sheet as at 5 April 2025

......................................... Geoffrey Trebilcock Director

Billson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
The Athenaeum
Kimberley Place
Falmouth
Cornwall
TR11 3QL
England

These financial statements were authorised for issue by the director on 14 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 2).

Billson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 6 April 2024 | 894,047 | 28,039 | 922,086
Revaluations | 125,000 | - | 125,000
Additions | 270,000 | - | 270,000
At 5 April 2025 | 1,289,047 | 28,039 | 1,317,086
Depreciation
At 6 April 2024 | - | 26,650 | 26,650
Charge for the year | - | 295 | 295
At 5 April 2025 | - | 26,945 | 26,945
Carrying amount
At 5 April 2025 | 1,289,047 | 1,094 | 1,290,141
At 5 April 2024 | 894,047 | 1,389 | 895,436

Included within the net book value of land and buildings above is £1,289,047 (2024 - £894,047) in respect of freehold land and buildings.

5 | Stocks

| 2025 £ | 2024 £
Work in progress | - | 270,000

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 70 | 251
Prepayments | 621 | 536
Other debtors | 66,280 | 19,590
| 66,971 | 20,377

Billson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 12,390 | 11,760
Trade creditors |  | 5,690 | 8,314
Taxation and social security |  | 27,361 | 13,882
Accruals and deferred income |  | 3,984 | 3,940
Other creditors |  | 3,951 | 3,823
|  | 53,376 | 41,719

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 424,397 | 429,397

8 | Share capital

9 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 125,000 | 125,000

Billson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 424,397 | 429,397

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 6,000 | 6,000
Bank overdrafts | 6,390 | 5,760
| 12,390 | 11,760