Baddow Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01163892 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BADDOW INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr D W Shaw

Mrs C A Shaw

SECRETARY:

Mr D W Shaw

REGISTERED OFFICE:

Unit 27 Thornton Road Industrial Estate

Thornton Road

Pickering

North Yorkshire

YO18 7JB

REGISTERED NUMBER:

01163892 (England and Wales)

FIXED ASSETS

Property, plant and equipment

4

24,438

30,192

Investments

5

1,728,382

873,273

Investment property

6

826,000

1,121,000

2,578,820

2,024,465

CURRENT ASSETS

Inventories

364,480

374,980

Debtors

7

576,397

450,911

Cash at bank and in hand

1,473,338

2,452,010

2,414,215

3,277,901

CREDITORS

Amounts falling due within one year

8

75,208

308,861

NET CURRENT ASSETS

2,339,007

2,969,040

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,917,827

4,993,505

CAPITAL AND RESERVES

Called up share capital

340

Retained earnings

4,917,487

4,993,165

SHAREHOLDERS' FUNDS

4,917,827

4,993,505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 9 July 2026 and were signed on its behalf by:

Mr D W Shaw - Director

1.	STATUTORY INFORMATION

Baddow Investments 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 as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Hire purchase and leasing commitments

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method.

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 January 2025

41,097

61,734

14,169

32,000

149,000

Additions

2,352

-

2,352

Disposals

(31,097

)

-

(31,097

)

At 31 December 2025

12,352

61,734

14,169

32,000

120,255

DEPRECIATION

At 1 January 2025

34,267

49,859

13,651

21,031

118,808

Charge for year

1,913

2,968

129

2,742

7,752

Eliminated on disposal

(30,743

)

-

(30,743

)

At 31 December 2025

5,437

52,827

13,780

23,773

95,817

NET BOOK VALUE

At 31 December 2025

6,915

8,907

389

8,227

24,438

At 31 December 2024

6,830

11,875

518

10,969

30,192

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST OR VALUATION

At 1 January 2025

194,368

678,905

873,273

Additions

-

800,345

Disposals

-

(48,953

)

(48,953

)

Revaluations

-

103,717

At 31 December 2025

194,368

1,534,014

1,728,382

NET BOOK VALUE

At 31 December 2025

194,368

1,534,014

1,728,382

At 31 December 2024

194,368

678,905

873,273

Cost or valuation at 31 December 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

Valuation in 2025

-

118,611

Cost

194,368

1,415,403

1,609,771

194,368

1,534,014

1,728,382

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,121,000

Disposals

(270,000

)

Revaluations

(25,000

)

At 31 December 2025

826,000

NET BOOK VALUE

At 31 December 2025

826,000

At 31 December 2024

1,121,000

Investment properties included at fair value would have ben included on a historical cost basis at:

2025

2024

£

Cost

803,886

1,035,857

The completed investment properties are stated at fair value in accordance with the requirements of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The investment properties have been valued on an open market basis on 31 December 2025 by D W Shaw F.R.I.C.S. I.R.R.V.

During the year a decrease in the fair value of investment properties of £25,000 has been included directly in the profit and loss account.

7.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Amounts owed by group undertakings

277,647

173,072

Other debtors

208,137

210,339

485,784

383,411

Amounts falling due after more than one year:

Other debtors

90,613

67,500

Aggregate amounts

576,397

450,911

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

89

67,500

Other creditors

75,119

241,361

75,208

308,861

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

Mr D W Shaw and Mrs C A Shaw

Balance outstanding at start of year

-

310,340

Amounts repaid

-

(310,340

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Mr D Shaw

Balance outstanding at start of year

200,000

-

Amounts advanced

-

200,000

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

200,000

Interest is paid on overdrawn directors' loan account balances at HMRC's official rates of interest for beneficial loans arrangements.