Registration number: 04010046

BLS (UK) Limited

Contents

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

BLS (UK) Limited

(Registration number: 04010046)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	20
Investment property	5	300,000	300,000
		300,000	300,020
Current assets
Debtors	6	110	86
Cash at bank and in hand		4,968	5,420
		5,078	5,506
Creditors: Amounts falling due within one year	7	(116,140)	(126,254)
Net current liabilities		(111,062)	(120,748)
Total assets less current liabilities		188,938	179,272
Provisions for liabilities		(9,487)	(9,487)
Net assets		179,451	169,785
Capital and reserves
Called up share capital		2	2
Revaluation reserve		99,513	99,513
Retained earnings		79,936	70,270
Shareholders' funds		179,451	169,785

BLS (UK) Limited

(Registration number: 04010046)
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.

Directors' responsibilities:

•	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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 June 2026 and signed on its behalf by:
 

......................................... M Hussain Director

BLS (UK) Limited

Notes to the Unaudited 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:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable from property investment in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income 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 in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Plant and machinery	20% Straight line basis

Investment property

Certain of the company's properties are held for long-term investment. Investment properties are accounted for in accordance with FRS102.

BLS (UK) Limited

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

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	428	428
At 31 December 2025	428	428
Depreciation
At 1 January 2025	408	408
Charge for the year	20	20
At 31 December 2025	428	428
Carrying amount
At 31 December 2025	-	-
At 31 December 2024	20	20

5	Investment properties

	2025 £
At 1 January	300,000
At 31 December	300,000

Investment properties were subject to a valuation by the director who is not a professional qualified valuer, but has experience in the location and class of investment property being revalued.

6

Debtors

BLS (UK) Limited

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

Current	2025 £	2024 £
Prepayments	110	86
	110	86

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	2,273	2,387
Other creditors	113,867	123,867
	116,140	126,254