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Registration number: 15566734

BA2 Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

BA2 Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

BA2 Holdings Limited

Company Information

Director | Francesca Nicole Bray

Registered office | Office 4 First Floor Victory House The Sidings Clitheroe BB7 9SE

Accountants | King Street Accounts Limited 1ST Floor Victory House The Sidings Whalley Lancashire BB7 9SE

BA2 Holdings Limited

(Registration number: 15566734)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 303,029 | 303,029
Creditors: Amounts falling due within one year | 5 | (66,296) | (21,866)
Total assets less current liabilities |  | 236,733 | 281,163
Creditors: Amounts falling due after more than one year | 5 | (179,063) | (251,063)
Net assets |  | 57,670 | 30,100
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 57,570 | 30,000
Shareholders' funds |  | 57,670 | 30,100

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.

Director's 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 May 2026

......................................... Francesca Nicole Bray Director

BA2 Holdings 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.

The address of its registered office is:
Office 4 First Floor
Victory House
The Sidings
Clitheroe
BB7 9SE
United Kingdom

These financial statements were authorised for issue by the director on 8 May 2026.

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.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

BA2 Holdings Limited

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 303,029 | 303,029

BA2 Holdings Limited

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

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 303,029
Provision
Carrying amount
At 31 December 2025 | 303,029
At 31 December 2024 | 303,029

BA2 Holdings Limited

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

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | 66,296 | 21,866

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 179,063 | 251,063

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 50 | 50 | 50 | 50
Ordinary B of £1 each | 50 | 50 | 50 | 50
| 100 | 100 | 100 | 100

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 179,063 | 251,063

8 | Dividends

Interim dividends paid

BA2 Holdings Limited

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

|  | 2025 £ |  | 2024 £
Interim dividend of £224.30 (2024 - £260.00) per each Ordinary B |  | 22,430 |  | 13,000

9 | Related party transactions

At the balance sheet date £89,613 was owed to the Director (2024 £125,613 owed) . Dividends of £22,430 were paid to the Director during the period (2024 £13,000 paid).
At the balance sheet date £66,296 was owed to the subsidiary company Binopolis Ltd (2024 £21,866 owed). Dividends of £50,000 were received from the subsidiary company during the period (2024 £43,000 received).