REGISTERED NUMBER: 16063452 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 6 NOVEMBER 2024 TO 31 DECEMBER 2025

FOR

B&F WHARF DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J B Leathers

G S Pitt

S E Ward

SECRETARY:

S E Ward

REGISTERED OFFICE:

43 Ormside Way

Redhill

Surrey

RH1 2LG

REGISTERED NUMBER:

16063452 (England and Wales)

AUDITORS:

Collards

Chartered Accountants

Statutory Auditor

5-9 Eden Street

Kingston-upon-Thames

Surrey

KT1 1BQ

FIXED ASSETS

Tangible assets

4

3,375,945

CURRENT ASSETS

Debtors

5

14,457

Cash at bank

3,534,303

3,548,760

CREDITORS

Amounts falling due within one year

6

6,884,790

NET CURRENT LIABILITIES

(3,336,030

)

TOTAL ASSETS LESS CURRENT LIABILITIES

39,915

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

39,815

39,915

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 28 April 2026 and were signed on its behalf by:

G S Pitt - Director

S E Ward - Director

1.	STATUTORY INFORMATION

B&F Wharf Developments 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

Basis of preparing the financial statements

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.

Tangible fixed assets

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

Taxation

Taxation for the period 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 period 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 period was 3 .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

Additions

6,850,973

Disposals

(3,475,028

)

At 31 December 2025

3,375,945

NET BOOK VALUE

At 31 December 2025

3,375,945

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

14,457

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

2,404

Amounts owed to group undertakings

6,804,653

Taxation and social security

13,272

Other creditors

64,461

6,884,790

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Christopher Julian Brigstocke FCA (Senior Statutory Auditor)

for and on behalf of Collards

8.	ULTIMATE PARENT COMPANY

The company is a wholly owned subsidiary of British & Foreign Wharf Company Limited, a company incorporated in England and Wales.