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Registered number: 13118131
B & P Reid Holdings Ltd
Unaudited Financial Statements
For the Period 1 February 2026 to 30 April 2026
Elementary Accountancy Services Limited
B & P Reid Holdings Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
B & P Reid Holdings Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 13118131

| 30 April 2026 | 31 January 2026
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,190 |  | 1,371
Investments | 5 |  | - |  | 1
|  |  | 1,190 |  | 1,372
CURRENT ASSETS
Debtors |  | 52,269 |  | - |
Investments | 6 | 50,275 |  | 50,235 |
Cash at bank and in hand |  | 95,112 |  | 89,208 |
|  | 197,656 |  | 139,443 |
Creditors: Amounts Falling Due Within One Year | 7 | (188,064 ) |  | (95,208 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,592 |  | 44,235
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,782 |  | 45,607
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (297 ) |  | (343 )
NET ASSETS |  |  | 10,485 |  | 45,264
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | 10,285 |  | 45,064
SHAREHOLDERS' FUNDS |  |  | 10,485 |  | 45,264

Page 1
Page 2
B & P Reid Holdings Ltd
Balance Sheet (continued)
As At 30 April 2026
For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ben Reid Director
03/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
B & P Reid Holdings Ltd
Notes to the Financial Statements
For the Period 1 February 2026 to 30 April 2026
Notes to the Financial Statements
1. General Information
B & P Reid Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13118131 . The registered office is 5 Naburn Drive, Orrell, Wigan, WN5 8SB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances. Turnover relates to consultancy services provided.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
B & P Reid Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2026 to 30 April 2026
3. Average Number of Employees
1Average number of employees, including directors, during the period was: 1 (2026: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2026 | 950 | 3,999 | 4,949
As at 30 April 2026 | 950 | 3,999 | 4,949
Depreciation
As at 1 February 2026 | 950 | 2,628 | 3,578
Provided during the period | - | 181 | 181
As at 30 April 2026 | 950 | 2,809 | 3,759
Net Book Value
As at 30 April 2026 | - | 1,190 | 1,190
As at 1 February 2026 | - | 1,371 | 1,371

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 February 2026 | 1
Disposals | (1 )
As at 30 April 2026 | -
Provision
As at 1 February 2026 | -
As at 30 April 2026 | -
Net Book Value
As at 30 April 2026 | -
As at 1 February 2026 | 1

Investments at the year end includes £10 in relation to an investment in an associate.
6. Current Asset Investments

| 30 April 2026 |  | 31 January 2026
--- | --- | --- | ---
| £ |  | £
Other investments, held for sale | 50,275 |  | 50,235

Page 4
Page 5
B & P Reid Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2026 to 30 April 2026
7. Creditors: Amounts Falling Due Within One Year

| 30 April 2026 |  | 31 January 2026
--- | --- | --- | ---
| £ |  | £
Corporation tax | 50,581 |  | 37,560
Other taxes and social security | 1,106 |  | 157
Other creditors | 48,130 |  | 26,046
Accruals and deferred income | 4,826 |  | 2,227
Director's loan account | 83,421 |  | 29,218
| 188,064 |  | 95,208

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 30 April 2026 |  | 31 January 2026
--- | --- | --- | ---
| £ |  | £
Other timing differences | 297 |  | 343

9. Share Capital

| 30 April 2026 |  | 31 January 2026
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

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