Registration number: 11690263

BVGB Ltd

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

BVGB Ltd

(Registration number: 11690263)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	22,292	20,630
Investment property	5	284,553	284,553
		306,845	305,183
Current assets
Debtors		27,778	16,128
Cash at bank and in hand		16,414	41,297
		44,192	57,425
Creditors: Amounts falling due within one year		(111,017)	(111,950)
Net current liabilities		(66,825)	(54,525)
Total assets less current liabilities		240,020	250,658
Creditors: Amounts falling due after more than one year	6	(110,172)	(120,976)
Provisions for liabilities		(518)	(102)
Net assets		129,330	129,580
Capital and reserves
Called up share capital		714	700
Profit and loss account		128,616	128,880
Total equity		129,330	129,580

BVGB Ltd

(Registration number: 11690263)
Abridged Balance Sheet as at 31 December 2025

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 15 May 2026 and signed on its behalf by:
 

Mr D Berkshire

Director

BVGB Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mill Farm
Studley Road
Ripon
North Yorkshire
HG4 2QR

These financial statements were authorised for issue by the Board on 15 May 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. Of the company's current liabilities at 31 December 2025, an amount is owed to a related company which is owned by the directors, who have agreed to continue to support the company, and not to demand repayment of this amount to the extent that any such repayment would jeopardise the future of the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

BVGB Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	15% straight line
Land and Buildings	0% straight line

Investment property

Investment property is carried at fair value. Gains are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 7).

4	Tangible assets

	Total £
Cost or valuation
At 1 January 2025	24,320
Additions	2,436
At 31 December 2025	26,756
Depreciation
At 1 January 2025	3,690
Charge for the year	774
At 31 December 2025	4,464
Carrying amount
At 31 December 2025	22,292
At 31 December 2024	20,630

5 Investment properties

	2025 £
At 1 January	284,553
At 31 December	284,553

There has been no valuation of investment property by an independent valuer.

BVGB Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

6	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £110,173 (2024 - £114,649)

Creditors include bank loans repayable by instalments of £69,373 (2024 - £82,576) due after more than five years.