Registered number
12108401
BuBen Investments Ltd
Filleted Accounts
31 July 2025

BuBen Investments Ltd
Registered number: | 12108401
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 830,000 |  |  | 785,000
Current assets
Debtors | 4 |  | 31,458 |  |  | 3,399
Cash at bank and in hand |  |  | 106,899 |  |  | 1,820
|  |  | 138,357 |  |  | 5,219
Creditors: amounts falling due within one year | 5 |  | (1,163) |  |  | (6,733)
Net current assets/(liabilities) |  |  |  | 137,194 |  |  | (1,514)
Total assets less current liabilities |  |  |  | 967,194 |  |  | 783,486
Creditors: amounts falling due after more than one year | 6 |  |  | (959,561) |  |  | (710,713)
Provisions for liabilities |  |  |  | (48,871) |  |  | (53,136)
Net (liabilities)/assets |  |  |  | (41,238) |  |  | 19,637
Capital and reserves
Called up share capital |  |  |  | 500 |  |  | 500
Revaluation reserve | 8 |  |  | 154,758 |  |  | 168,265
Profit and loss account |  |  |  | (196,496) |  |  | (149,128)
Shareholders' funds |  |  |  | (41,238) |  |  | 19,637
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 members have 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.
Troy Nrepepaj
Director
Approved by the board on 27 February 2026

BuBen Investments Ltd
Notes to the Accounts
for the year ended 31 July 2025
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. Turnover includes revenue earned from property rentals.
| Tangible fixed assets
| Investment properties are stated at their fair market value, based on current market values of similar properties determined annually by the director or a professional valuer. Equipment fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, other than investment properties, over its expected useful life, as follows:
| Investment properties | not depreciated
| Fixtures, fittings, tools and equipment | over 3 to 5 years
| Debtors
| Debtors are measured at transaction price less any impairment losses for bad and doubtful debts.
| Creditors
| All creditors and loans are measured at transaction price.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 August 2024 | 785,000 |  | 788 |  | 785,788
| Additions | 62,772 |  | - |  | 62,772
| Surplus on revaluation | (17,772) |  | - |  | (17,772)
| At 31 July 2025 | 830,000 |  | 788 |  | 830,788
| Depreciation
| At 1 August 2024 | - |  | 788 |  | 788
| At 31 July 2025 | - |  | 788 |  | 788
| Net book value
| At 31 July 2025 | 830,000 |  | - |  | 830,000
| At 31 July 2024 | 785,000 |  | - |  | 785,000
4 | Debtors | 2025 |  | 2024
£ | £
| Amounts owed by connected parties |  | 31,029 |  | 2,970
| Other debtors | 429 |  | 429
|  |  |  |  |  | 31,458 |  | 3,399
| Amounts due after more than one year included above | 31,029 |  | 2,970
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | - |  | 6,000
| Trade creditors | 13 |  | 13
| Other creditors | 1,150 |  | 720
|  |  |  |  |  | 1,163 |  | 6,733
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 594,993 |  | 380,455
| Amounts owed to connected parties |  | 364,568 |  | 330,258
|  |  |  |  |  | 959,561 |  | 710,713
7 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured bank loans | 594,993 |  | 380,455
| The company has loans secured on its investment properties.
8 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 August 2024 | 168,265 |  | 43,792
| (Loss)/gain on revaluation of land and buildings | (17,772) |  | 167,337
| Deferred taxation arising on the revaluation of land and buildings | 4,265 |  | (42,864)
| At 31 July 2025 | 154,758 |  | 168,265
| The fair value of the property at the year end has been arrived at on the basis of a valuation carried out by the director. Although not a qualified valuer, he has referenced evidence of transaction prices for similar properties in the same location.
9 | Other information
| BuBen Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Rycroft
| School Road
| Broughton
| Cambs
| PE28 3AT

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