REGISTERED NUMBER: 00621908 (England and Wales)

F & B INGRAM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R D Reeves

J Harding

REGISTERED OFFICE:

Lichfield Road

Water Orton

Birmingham

West Midlands

B46 1NU

REGISTERED NUMBER:

00621908 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

3,150

3,360

Investment property

5

2,640,000

2,640,000

2,643,150

2,643,360

CURRENT ASSETS

Debtors

6

69,515

28,146

Cash at bank

74,314

69,364

143,829

97,510

CREDITORS

Amounts falling due within one year

7

72,586

69,677

NET CURRENT ASSETS

71,243

27,833

TOTAL ASSETS LESS CURRENT LIABILITIES

2,714,393

2,671,193

CREDITORS

Amounts falling due after more than one year

8

-

(7,333

)

PROVISIONS FOR LIABILITIES

(354,974

)

(354,974

)

NET ASSETS

2,359,419

2,308,886

CAPITAL AND RESERVES

Called up share capital

240

240

Fair value reserve

1,076,924

1,076,924

Retained earnings

1,282,255

1,231,722

SHAREHOLDERS' FUNDS

2,359,419

2,308,886

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

J Harding - Director

1.	STATUTORY INFORMATION

F & B Ingram Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Accounting convention

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the total income receivable from property rents.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

10% on cost

Investment property

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

4,200

DEPRECIATION

At 1 October 2024

840

Charge for year

210

At 30 September 2025

1,050

NET BOOK VALUE

At 30 September 2025

3,150

At 30 September 2024

3,360

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

2,640,000

NET BOOK VALUE

At 30 September 2025

2,640,000

At 30 September 2024

2,640,000

Included in fair value of investment property is freehold land of £ 150,948 (2024 - £ 150,948 ) which is not depreciated.

Fair value at 30 September 2025 is represented by:

£

Valuation in 2021

601,793

Valuation in 2024

818,105

Cost

1,220,102

2,640,000

If the investment properties had not been revalued they would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

1,220,102

1,220,102

The investment property on the Jack-O-Watton Business Park was professionally valued on an open market basis during the year ended 30 September 2024 by John Truslove Chartered Surveyors & Valuers.

The other investment properties were professionally valued on an open market basis during the year ended 30 September 2024 by Jeremy McGinn Independent Sales and Lettings agent.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

62,775

21,712

Other debtors

6,740

6,434

69,515

28,146

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

7,310

8,000

Trade creditors

3,013

288

Taxation and social security

46,328

49,717

Other creditors

15,935

11,672

72,586

69,677

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

7,333

9.	ULTIMATE CONTROLLING PARTY