Company registration number 15975155 (England and Wales)
BET INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
BET INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
BET INVESTMENTS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
3,314
Investment property
4
650,370
653,684
Current assets
Debtors
5
4,208
Cash at bank and in hand
4,920
9,128
Creditors: amounts falling due within one year
6
(159,541)
Net current liabilities
(150,413)
Total assets less current liabilities
503,271
Creditors: amounts falling due after more than one year
7
(401,191)
Provisions for liabilities
(32,098)
Net assets
69,982
Capital and reserves
Called up share capital
8
1,000
Other reserves
96,296
Profit and loss reserves
(27,314)
Total equity
69,982
BET INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 January 2026
Mr T R Rehman
Director
Company registration number 15975155 (England and Wales)
BET INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

BET Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 34 High Street, Aldridge, Walsall, West Midlands, WS9 8LZ.

1.1
Reporting period

The company was incorporated on the 24 September 2024. To align with other group members, the company shortened its year end to 30 June 2025. The current reporting period is for the 9 months ended 30 June 2025. There are no comparative amounts.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Turnover represents amounts receivable for property rental services and is shown inclusive of VAT as the company is exempt from such taxes.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently, once the property is available for use, it is measured at fair value. Changes in fair value are recognised in profit or loss. Fair value gains and losses are held in an other reserve due to their non-distributable nature.

BET INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

BET INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (excluding directors) employed by the company during the period was:

2025
Number
Total
0
BET INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 6 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 24 September 2024
-
0
Additions
4,947
At 30 June 2025
4,947
Depreciation and impairment
At 24 September 2024
-
0
Depreciation charged in the period
1,633
At 30 June 2025
1,633
Carrying amount
At 30 June 2025
3,314
4
Investment property
2025
£
Fair value
At 24 September 2024
-
0
Additions
521,976
Revaluations
128,394
At 30 June 2025
650,370

The fair value of the investment properties has been arrived at on the basis of a valuation carried out by third party Chartered Surveyors, who are not connected with the company. The valuations were made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
2,420
Prepayments and accrued income
1,788
4,208
BET INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
£
Other borrowings
159,000
Trade creditors
1
Accruals and deferred income
540
159,541

Included within other borrowings are bridging loans of £159,000. These loans are secured over the investment properties that they relate, are repayable within 12 months and attract interest at commercial rates.

7
Creditors: amounts falling due after more than one year
2025
Notes
£
Bank loans
311,371
Other borrowings
89,820
401,191

Bank loans represent mortgages. These mortgages are secured over the investment properties that they relate, are repayable in full at the end of their term, and attract interest at commercial rates.

8
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000

Upon incorporation, 1,000 ordinary shares of £1 were issued at par.

9
Related party transactions

The company has several related parties by virtue of common control. During the year, the company was loaned £89,820 from these companies. These loans are interest free and are not due for repayment within 12 months. At 30 June 2025, included within other borrowings falling due after more than one year is an amount of £89,820 due by the company to related parties.

2025-06-30 2024-09-24 false false false 27 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr T R Rehman 15975155 2024-09-24 2025-06-30 15975155 2025-06-30 15975155 core:OtherPropertyPlantEquipment 2025-06-30 15975155 core:WithinOneYear 2025-06-30 15975155 core:AfterOneYear 2025-06-30 15975155 core:CurrentFinancialInstruments 2025-06-30 15975155 core:Non-currentFinancialInstruments 2025-06-30 15975155 core:ShareCapital 2025-06-30 15975155 core:OtherMiscellaneousReserve 2025-06-30 15975155 core:RetainedEarningsAccumulatedLosses 2025-06-30 15975155 core:ShareCapitalOrdinaryShareClass1 2025-06-30 15975155 bus:Director1 2024-09-24 2025-06-30 15975155 core:FurnitureFittings 2024-09-24 2025-06-30 15975155 core:OtherPropertyPlantEquipment 2024-09-23 15975155 core:OtherPropertyPlantEquipment 2024-09-24 2025-06-30 15975155 2024-09-23 15975155 bus:OrdinaryShareClass1 2024-09-24 2025-06-30 15975155 bus:OrdinaryShareClass1 2025-06-30 15975155 bus:PrivateLimitedCompanyLtd 2024-09-24 2025-06-30 15975155 bus:SmallCompaniesRegimeForAccounts 2024-09-24 2025-06-30 15975155 bus:FRS102 2024-09-24 2025-06-30 15975155 bus:AuditExemptWithAccountantsReport 2024-09-24 2025-06-30 15975155 bus:FullAccounts 2024-09-24 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP