Registered number
15430537
BK Properties (Glos) Limited
Filleted Accounts
31 January 2026

BK Properties (Glos) Limited
Registered number: | 15430537
Balance Sheet
as at 31 January 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 485,000 |  |  | 250,000
Current assets
Stocks |  |  | 342,215 |  |  | 115,000
Cash at bank and in hand |  |  | 1,949 |  |  | 1,972
|  |  | 344,164 |  |  | 116,972
Creditors: amounts falling due within one year | 4 |  | (1,500) |  |  | (1,500)
Net current assets |  |  |  | 342,664 |  |  | 115,472
Total assets less current liabilities |  |  |  | 827,664 |  |  | 365,472
Creditors: amounts falling due after more than one year | 5 |  |  | (809,164) |  |  | (347,746)
Net assets |  |  |  | 18,500 |  |  | 17,726
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Revaluation reserve | 6 |  |  | 22,308 |  |  | 19,050
Profit and loss account |  |  |  | (3,908) |  |  | (1,424)
Shareholder's funds |  |  |  | 18,500 |  |  | 17,726
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P W Kotwica
Director
Approved by the board on 28 February 2026

BK Properties (Glos) Limited
Notes to the Accounts
for the year ended 31 January 2026
1 | Accounting policies
| Basis of preparation
| 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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Investment properties | Nil
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Investment properties
£
| Cost
| At 1 February 2025 | 250,000
| Additions | 231,742
| Surplus on revaluation | 3,258
| At 31 January 2026 | 485,000
| Depreciation
| At 31 January 2026 | -
| Net book value
| At 31 January 2026 | 485,000
| At 31 January 2025 | 250,000
| Freehold land and buildings: | 2026 |  | 2025
£ | £
| Historical cost | 462,692 |  | 230,950
| Cumulative depreciation based on historical cost | - |  | -
|  |  |  |  |  | 462,692 |  | 230,950
4 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Other creditors | 1,500 |  | 1,500
5 | Creditors: amounts falling due after one year | 2026 |  | 2025
£ | £
| Intercompany loan |  |  |  |  | 351,000 |  | 200,000
| Directors loan account |  |  |  |  | 458,164 |  | 147,746
|  |  |  |  |  | 809,164 |  | 347,746
6 | Revaluation reserve | 2026 |  | 2025
£ | £
| At 1 February 2025 | 19,050 |  | -
| Gain on revaluation of land and buildings | 3,258 |  | 19,050
| At 31 January 2026 | 22,308 |  | 19,050
7 | Other information
| BK Properties (Glos) Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Rotunda Buildings
| Montpellier Exchange
| Cheltenham
| Glos

BK Properties (Glos) Limited 15430537 false 2025-02-01 2026-01-31 2026-01-31 VT Final Accounts April 2025 P W Kotwica No description of principal activity 15430537 2024-01-22 2025-01-31 15430537 core:RevaluationReserve core:LandBuildings 2024-01-22 2025-01-31 15430537 core:WithinOneYear 2025-01-31 15430537 core:AfterOneYear 2025-01-31 15430537 core:ShareCapital 2025-01-31 15430537 core:OtherReservesSubtotal 2025-01-31 15430537 core:RetainedEarningsAccumulatedLosses 2025-01-31 15430537 core:RevaluationReserve 2024-01-21 15430537 2025-02-01 2026-01-31 15430537 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15430537 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 15430537 bus:Director40 2025-02-01 2026-01-31 15430537 2 2025-02-01 2026-01-31 15430537 core:LandBuildings 2025-02-01 2026-01-31 15430537 core:RevaluationReserve core:LandBuildings 2025-02-01 2026-01-31 15430537 countries:England 2025-02-01 2026-01-31 15430537 bus:FRS102 2025-02-01 2026-01-31 15430537 bus:FilletedAccounts 2025-02-01 2026-01-31 15430537 2026-01-31 15430537 core:WithinOneYear 2026-01-31 15430537 core:AfterOneYear 2026-01-31 15430537 core:ShareCapital 2026-01-31 15430537 core:OtherReservesSubtotal 2026-01-31 15430537 core:RetainedEarningsAccumulatedLosses 2026-01-31 15430537 core:LandBuildings 2026-01-31 15430537 core:RevaluationReserve 2026-01-31 15430537 2025-01-31 15430537 core:LandBuildings 2025-01-31 15430537 core:RevaluationReserve 2025-01-31 iso4217:GBP xbrli:pure