REGISTERED NUMBER: 09507815 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Billgo 2 Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

A B Goode

N W Goode

REGISTERED OFFICE:

25 Brownfields

Welwyn Garden City

Hertfordshire

AL7 1AN

REGISTERED NUMBER:

09507815 (England and Wales)

ACCOUNTANTS:

Hall & Co Accountancy Ltd

Unit 96 The Maltings

Stanstead Abbotts

Ware

Hertfordshire

SG12 8HG

FIXED ASSETS

Investment property

4

740,000

740,000

CURRENT ASSETS

Debtors

5

367,778

382,558

Cash at bank

42,510

43,812

410,288

426,370

CREDITORS

Amounts falling due within one year

6

59,884

35,112

NET CURRENT ASSETS

350,404

391,258

TOTAL ASSETS LESS CURRENT LIABILITIES

1,090,404

1,131,258

CREDITORS

Amounts falling due after more than one year

7

(430,526

)

(464,048

)

PROVISIONS FOR LIABILITIES

(55,200

)

(55,200

)

NET ASSETS

604,678

612,010

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

604,578

611,910

604,678

612,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 14 July 2026 and were signed on its behalf by:

A B Goode - Director

1.	STATUTORY INFORMATION

Billgo 2 Ltd 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.

Turnover

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

740,000

NET BOOK VALUE

At 31 March 2026

740,000

At 31 March 2025

740,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

240,000

Cost

500,000

740,000

If investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

500,000

500,000

Investment property was valued on an open market basis on 31 March 2026 by the Directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

367,778

382,558

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

33,439

6,659

Amounts owed to group undertakings

25,000

25,000

Taxation and social security

77

1,187

Other creditors

1,368

2,266

59,884

35,112

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

430,526

464,048

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Billgo 2 Ltd for the year ended 31 March 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Billgo 2 Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Billgo 2 Ltd and state those matters that we have agreed to state to the Board of Directors of Billgo 2 Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Billgo 2 Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Billgo 2 Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Billgo 2 Ltd. You consider that Billgo 2 Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Billgo 2 Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hall & Co Accountancy Ltd

Unit 96 The Maltings

Stanstead Abbotts

Ware

Hertfordshire

SG12 8HG

14 July 2026