Company registration number: 08502568
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Byk Investments No.2 Limited
Pages for filing with the Registrar
Company registration number: 08502568
Byk Investments No.2 Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Investments 4 3,963,471 3,632,783
3,963,471 3,632,783
Current assets
Debtors 34 636
Cash at bank and in hand 131,284 36,785
131,318 37,421
Creditors: amounts falling due within one year
(11,732) (31,879)
Net current assets 119,586 5,542
Total assets less current liabilities 4,083,057 3,638,325
Creditors: Amounts falling due after more than one year
(302,317) (199,085)
NET ASSETS 3,780,740 3,439,240
Capital and reserves
Called up share capital 2,099,332 2,099,332
Share premium account 162,744 162,744
Profit and loss account 1,518,664 1,177,164
TOTAL EQUITY 3,780,740 3,439,240
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08502568
Byk Investments No.2 Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 9 July 2026 and signed on its behalf by:
Mr S Robb, Director
9 July 2026
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Byk Investments No.2 Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Byk Investments No.2 Limited is a private company registered in England and Wales. Its registered number is 08502568. The company is limited by shares. Its registered office is Swan Mill, Goldsel Road, Swanley, BR8 8EU.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Financial instruments
The Company has elected to apply the provisions of Section 11 ’Basic Financial Instruments’ and Section 12 ’Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets, which include other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest. Other financial assets, including trade investments, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair value cannot be measured reliably are measured at cost less impairment. The fair value of current asset investments are determined by the quoted market price at the prevailing rate.







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Byk Investments No.2 Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4 Fixed asset investments
Investments other than loans
Other investments other than loans


£
Cost
At 1 April 2025 3,632,783
Additions 86,382
Disposals (251,567)
Revaluations 495,873
At 31 March 2026 3,963,471
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Byk Investments No.2 Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Fixed asset investments - continued
Investments other than loans - continued
Net book value
At 31 March 2026 3,963,471
At 31 March 2025 3,632,783
5 Related party transactions
During the year, the Company was charged directors’ fees totalling £3,312 (2025: £1,500) and incurred administrative services rendered by the directors totalling £14,254 (2025: £10,954). At 31 March 2026, £5,532 (2025: £6,063) remained outstanding to the directors and was included within other creditors. No interest was charged on these balances.
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