BD INVESTMENTS LIMITED


Directors	G Bell
	N Bell
	V Squib


Company Secretary	G Bell


Registered Address	12a Marlborough Place
	Brighton
	BN1 1WN


Registered Number	03162255 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,754,000		2,754,000
			2,754,000		2,754,000
Current assets
Debtors	4	349,061		363,121
Cash at bank and on hand		184,135		135,269
		533,196		498,390
Creditors amounts falling due within one year	5	(91,024)		(87,039)
Net current assets (liabilities)			442,172		411,351
Total assets less current liabilities			3,196,172		3,165,351
Provisions for liabilities	6		(381,276)		(381,276)
Net assets			2,814,896		2,784,075
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			2,813,896		2,783,075
Shareholders' funds			2,814,896		2,784,075

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 March 2026, and are signed on its behalf by:

N Bell
Director
Registered Company No. 03162255

BD INVESTMENTS LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Freehold property The policy of not providing depreciation on freehold property is in accordance with the revaluation model procedure laid down in Section 1A 'Small Entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The policy is a departure from the specific requirement of the Companies Act 2006 to provide depreciation on any fixed asset which has a limited useful economic life. The departure from the Companies Act 2006 requirement is for the overriding purpose of giving a true and fair view in accordance with Section 1A of Financial Reporting Standard 102.

Tangible fixed assets and depreciation

Freehold property
The policy of not providing depreciation on freehold property is in accordance with the revaluation model procedure laid down in Section 1A 'Small Entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The policy is a departure from the specific requirement of the Companies Act 2006 to provide depreciation on any fixed asset which has a limited useful economic life. The departure from the Companies Act 2006 requirement is for the overriding purpose of giving a true and fair view in accordance with Section 1A of Financial Reporting Standard 102.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 August 24	2,754,000	2,754,000
At 31 July 25	2,754,000	2,754,000
Net book value
At 31 July 25	2,754,000	2,754,000
At 31 July 24	2,754,000	2,754,000


	The freehold property was revalued on an open market basis subject to vacant possession on 23rd August 2006 by Graves Jenkins Consultant Surveyors and Valuers. The directors are of the opinion that the valuation had not changed significantly from that figure by 31st July 2025. Cost or valuation at 31 July 2025 is represented by: Freehold property £ Valuation in 2006 2,006,714 Valuation in 2011 104,000 Cost 643,286 2,754,000 If Freehold property had not been revalued it would have been included at the following historical cost: 31.7.25 31.7.24 £ £ Cost 643,286 643,286

The freehold property was revalued on an open market basis subject to vacant possession on 23rd August 2006 by Graves Jenkins Consultant Surveyors and Valuers. The directors are of the opinion that the valuation had not changed significantly from that figure by 31st July 2025.
Cost or valuation at 31 July 2025 is represented by:
                                                                                     Freehold property
                                                                                              £
Valuation in 2006                                                             2,006,714
Valuation in 2011                                                               104,000
Cost                                                                                   643,286
                                                                                         2,754,000
If Freehold property had not been revalued it would have been included at the following historical cost: 
                                                                              31.7.25                                    31.7.24
                                                                                  £                                             £
Cost                                                                    643,286                                    643,286

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	349,061	363,121
Total	349,061	363,121

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	34,128	35,169
Other creditors	55,081	50,056
Accrued liabilities and deferred income	1,815	1,814
Total	91,024	87,039

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	381,276	381,276
Total	381,276	381,276