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Registered number: 13421375 BOLD INTERNATIONAL PROPERTIES HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
BOLD INTERNATIONAL PROPERTIES HOLDINGS LIMITED REGISTERED NUMBER: 13421375 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 52,859 |  | 52,859
Investment property |  |  | 7,850,000 |  | 7,850,000
|  |  | 7,902,859 |  | 7,902,859
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 108,827 |  | 268,787 |
Cash at bank and in hand | 7 | 414,761 |  | 275,671 |
|  | 523,588 |  | 544,458 |
Creditors: amounts falling due within one year | 8 | (209,658) |  | (125,523) |
Net current assets |  |  | 313,930 |  | 418,935
Total assets less current liabilities |  |  | 8,216,789 |  | 8,321,794
Net assets |  |  | 8,216,789 |  | 8,321,794
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 37,040 |  | 37,040
Share premium account |  |  | 6,188,502 |  | 6,188,502
Profit and loss account |  |  | 1,991,247 |  | 2,096,252
|  |  | 8,216,789 |  | 8,321,794
Page 1
BOLD INTERNATIONAL PROPERTIES HOLDINGS LIMITED REGISTERED NUMBER: 13421375 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
I. G. Sharp
Director
Date: 8 June 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
BOLD INTERNATIONAL PROPERTIES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The company is incorporated and registered in England and Wales as a limited liability company with share capital. The registered office of the company is located at C/O Langtons, The Plaza, 100 Old Hall Street, Liverpool, United Kingdom, L3 9QJ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
BOLD INTERNATIONAL PROPERTIES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
BOLD INTERNATIONAL PROPERTIES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 November 2024 | 52,859
| At 31 October 2025 | 52,859
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 7,850,000
| At 31 October 2025 | 7,850,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
| At 31 October 2025
Page 5
BOLD INTERNATIONAL PROPERTIES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 16,423 | 13,850
| Amounts owed by group undertakings | 76,356 | 227,269
| Other debtors | 16,048 | 27,668
|  | 108,827 | 268,787
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 414,761 | 275,671
|  | 414,761 | 275,671
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 1,440
| Other taxation and social security | 24,152 | 25,905
| Other creditors | 88,010 | 1,300
| Accruals and deferred income | 97,496 | 96,878
|  | 209,658 | 125,523
Page 6
BOLD INTERNATIONAL PROPERTIES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 414,762 | 275,671
| Financial assets measured at amortised cost | 108,827 | 268,787
|  | 523,589 | 544,458
| Financial liabilities |  |
| Financial liabilities measured at amortised cost | 1,300 | 6,887
| Financial assets measured at fair value through profit or loss comprise cash at bank.
| Financial assets measured at amortised cost comprise of trade and other debtors.
| Financial liabilities measured at amortised cost comprise of bank loans, other loans, trade creditors, other creditors and accruals.
10. | Related party transactions
| Included in debtors is an amount of £76,356 (2024: £227,269) owed from Bold International Properties Limited, a subsidiary. The loan is repayable on demand and no interest has been charged.
11. | Controlling party
Control is exercised by the directors.
Page 7