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Registration number: 03524929

B.F.T. HOLDING LIMITED
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

B.F.T. HOLDING LIMITED

Contents

Company Information | 1
Directors' Report | 2
Profit and Loss Account | 3
Statement of Comprehensive Income | 4
Balance Sheet | 5
Statement of Changes in Equity | 6
Notes to the Unaudited Financial Statements | 7 to 10

B.F.T. HOLDING LIMITED

Company Information

Directors | Woodford Directors Limited Miss Sarah Ann Maria Trillo-Blanco

Company secretary | Woodford Services Limited

Registered office | 3 The Shrubberies George Lane London E18 1BD

Accountants | ACCOUNTING 2 TREND LTD 3 The Shrubberies George Lane London E18 1BD

B.F.T. HOLDING LIMITED

Directors' Report for the Year Ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors of the company

The directors who held office during the year were as follows:

Woodford Directors Limited

Miss Sarah Ann Maria Trillo-Blanco

Principal activity

The principal activity of the company is that of an investment company.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 19 February 2026 and signed on its behalf by:

......................................... Miss Sarah Ann Maria Trillo-Blanco Director |  |

B.F.T. HOLDING LIMITED

Profit and Loss Account for the Year Ended 31 December 2025

| Note | 2025 £ | 2024 £
Turnover |  | - | -
Gross profit/(loss) |  | - | -
Administrative expenses |  | (76,996) | (81,481)
Operating loss |  | (76,996) | (81,481)
Other interest receivable and similar income |  | 8,373 | 1,955
Interest payable and similar expenses |  | (7,063) | (14,627)
|  | 1,310 | (12,672)
Loss before tax |  | (75,686) | (94,153)
Loss for the financial year |  | (75,686) | (94,153)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

B.F.T. HOLDING LIMITED

Statement of Comprehensive Income for the Year Ended 31 December 2025

| 2025 £ | 2024 £
Loss for the year | (75,686) | (94,153)
Total comprehensive income for the year | (75,686) | (94,153)

B.F.T. HOLDING LIMITED

(Registration number: 03524929)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets | 4 | 237,563 | 237,563
Current assets |  |  |
Debtors | 5 | 68,832 | 68,832
Cash at bank and in hand |  | 228,285 | 352,351
|  | 297,117 | 421,183
Creditors: Amounts falling due within one year | 6 | (93,908) | (142,288)
Net current assets |  | 203,209 | 278,895
Net assets |  | 440,772 | 516,458
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | 439,772 | 515,458
Shareholders' funds |  | 440,772 | 516,458

For the financial year ending 31 December 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; and
• | The directors acknowledge 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 19 February 2026 and signed on its behalf by:

......................................... Miss Sarah Ann Maria Trillo-Blanco Director

B.F.T. HOLDING LIMITED

Statement of Changes in Equity for the Year Ended 31 December 2025

| Share capital £ | Profit and loss account £ | Total £
At 1 January 2025 | 1,000 | 515,458 | 516,458
Loss for the year | - | (75,686) | (75,686)
Total comprehensive income | - | (75,686) | (75,686)
At 31 December 2025 | 1,000 | 439,772 | 440,772

| Share capital £ | Retained earnings £ | Total £
At 1 January 2024 | 1,000 | 609,611 | 610,611
Loss for the year | - | (94,153) | (94,153)
Total comprehensive income | - | (94,153) | (94,153)
At 31 December 2024 | 1,000 | 515,458 | 516,458

B.F.T. HOLDING LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

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

The address of its registered office is:
3 The Shrubberies
George Lane
London
E18 1BD
United Kingdom

These financial statements were authorised for issue by the Board on 19 February 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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

B.F.T. HOLDING LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

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

B.F.T. HOLDING LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Other financial assets (current and non-current)

| Investment £ | Total £
Non-current financial assets
Cost or valuation
At 1 January 2025 | 237,563 | 237,563
At 31 December 2025 | 237,563 | 237,563
Impairment
Carrying amount
At 31 December 2025 | 237,563 | 237,563

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 68,832 | 68,832
| 68,832 | 68,832

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 2,160 | 1,500
Other creditors | 91,748 | 140,788
| 93,908 | 142,288

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

8 | Related party transactions

Loans from related parties

B.F.T. HOLDING LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

2025 | Other related parties £ | Total £
At start of period | 140,788 | 140,788
Repaid | (49,040) | (49,040)
At end of period | 91,748 | 91,748

2024 | Other related parties £ | Total £
At start of period | 180,423 | 180,423
Repaid | (39,635) | (39,635)
At end of period | 140,788 | 140,788

Terms of loans from related parties

Shareholder's loan, interest free with no specified repayment date