Company registration number 05990611 (England and Wales)
BUCKS INVESTMENTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
BUCKS INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 9
BUCKS INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,643,275
2,223,889
Investment property
4
4,082,729
3,700,112
Investments
5
17,805,505
16,715,752
24,531,509
22,639,753
Current assets
Debtors
6
109,234
132,063
Cash at bank and in hand
27,815,939
27,397,411
27,925,173
27,529,474
Creditors: amounts falling due within one year
7
(1,631,318)
(340,576)
Net current assets
26,293,855
27,188,898
Total assets less current liabilities
50,825,364
49,828,651
Provisions for liabilities
(675,213)
(666,514)
Net assets
50,150,151
49,162,137
Capital and reserves
Called up share capital
8
1,002
502
Share premium account
3,523,545
3,523,545
Profit and loss reserves
46,625,604
45,638,090
Total equity
50,150,151
49,162,137
BUCKS INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

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 18 December 2025
P J Bysouth-Kemp
Director
Company registration number 05990611 (England and Wales)
BUCKS INVESTMENTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 August 2023
502
3,523,545
43,263,092
46,787,139
Year ended 31 July 2024:
Profit and total comprehensive income
-
-
2,374,998
2,374,998
Balance at 31 July 2024
502
3,523,545
45,638,090
49,162,137
Year ended 31 July 2025:
Profit and total comprehensive income
-
-
987,514
987,514
Issue of share capital
8
500
-
0
-
500
Balance at 31 July 2025
1,002
3,523,545
46,625,604
50,150,151
BUCKS INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
1
Accounting policies
Company information

Bucks Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Units 1 & 2, Bunny Trading Estate, Gotham Lane, Bunny, Nottingham, NG11 6QJ.

1.1
Accounting convention

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 the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Dividend income from investments is recognised when the shareholder's right to receive payment has been established.

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

Rental income is recognised by the company on an accruals basis in respect of rental income generated from the company's investment properties.

1.3
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:

Freehold land and buildings under construction
Not yet depreciated
Freehold land and buildings
2% straight line
Plant and equipment
15% straight line
Motor vehicles
15% 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.

BUCKS INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Investment properties

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 it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Investments in listed shares are revalued to market value at each reporting date. Gains and losses on revaluation are recognised in the profit and loss account for the year.

1.6
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).

1.7
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, loans to related parties and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors a re initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

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

1.9
Taxation

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

BUCKS INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
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.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Freehold land and buildings under construction
Freehold land and buildings
Plant and equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2024
949,517
1,095,000
159,251
97,220
2,300,988
Additions
720,696
81,734
560
48,760
851,750
Transfers
(382,617)
-
0
-
0
-
0
(382,617)
At 31 July 2025
1,287,596
1,176,734
159,811
145,980
2,770,121
Depreciation and impairment
At 1 August 2024
-
0
-
0
55,993
21,106
77,099
Depreciation charged in the year
-
0
10,599
21,517
17,631
49,747
At 31 July 2025
-
0
10,599
77,510
38,737
126,846
BUCKS INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
3
Tangible fixed assets
Freehold land and buildings under construction
Freehold land and buildings
Plant and equipment
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 7 -
Carrying amount
At 31 July 2025
1,287,596
1,166,135
82,301
107,243
2,643,275
At 31 July 2024
949,517
1,095,000
103,258
76,114
2,223,889

The freehold land and buildings were valued in July 2024 by J Sealy M RICS, an external and independent valuer to £1,095,000 and transferred out of assets under construction. The report was prepared having regard to the RICS Valuation - Global Standards 2022. At the year end the directors considered the valuation and deemed it to be still app ropriate.

4
Investment property
2025
£
Fair value
At 1 August 2024
3,700,112
Transfers
382,617
At 31 July 2025
4,082,729

Investment property comprises land and buildings held for rental income. The valuation made in July 2024 of £3,500,000 was made by NG Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
17,805,505
16,715,752
BUCKS INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
5
Fixed asset investments
(Continued)
- 8 -
Movements in fixed asset investments
Investments
Unlisted investments
Total
£
£
£
Cost or valuation
At 1 August 2024
15,881,759
833,993
16,715,752
Additions
-
224,325
224,325
Valuation changes
865,428
-
865,428
At 31 July 2025
16,747,187
1,058,318
17,805,505
Carrying amount
At 31 July 2025
16,747,187
1,058,318
17,805,505
At 31 July 2024
15,881,759
833,993
16,715,752
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,967
35,094
Other debtors
95,267
96,969
109,234
132,063
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
43,328
85,574
Corporation tax
150,019
185,366
Other taxation and social security
10,425
-
0
Other creditors
1,427,546
69,636
1,631,318
340,576
BUCKS INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares class A of £1 each
502
500
502
502
Ordinary shares class B of £1 each
500
0
500
-
0
1,002
500
1,002
502
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Andrew Timms
Statutory Auditor:
UHY Hacker Young
Date of audit report:
18 December 2025
10
Related party transactions

At the balance sheet date, there is £91,162 (2024: £48,701) owed from companies under common control.

At the balance sheet date, there is £426 (2024: £2,526) held within other debtors which is in respect of amounts owed from a director. A balance of £250 (2024: £nil) was owed by a close family member of a director.

During the year the company received rental income from a company under common control which totalled £400,797 (2024: £311,245). Also during the year, the company incurred expenditure of £60,794 (2024: £46,525) to companies under common control.

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