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Company No: 10427418 (England and Wales)

# BBL (INVESTMENTS) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

BBL (INVESTMENTS) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

BBL (INVESTMENTS) LIMITED

## COMPANY INFORMATION

For the financial year ended 31 October 2025
BBL (INVESTMENTS) LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 October 2025

DIRECTORS | B Jefferson
| L Jefferson
| R W Jefferson

SECRETARY | L Jefferson

REGISTERED OFFICE | 19 Castlereagh
| Wynyard
| Billingham
| TS22 5QF
| United Kingdom

COMPANY NUMBER | 10427418 (England and Wales)

ACCOUNTANT | S&W Partners Newcastle Limited
| 17 Queens Lane
| Newcastle
| NE1 1RN

BBL (INVESTMENTS) LIMITED

## BALANCE SHEET

As at 31 October 2025
BBL (INVESTMENTS) LIMITED

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 288,111 |  | 300,800
|  | 288,111 |  | 300,800
Current assets |  |  |  |
Debtors | 4 | 0 |  | 336
Cash at bank and in hand |  | 30,268 |  | 3,793
|  | 30,268 |  | 4,129
Creditors: amounts falling due within one year | 5 | ( 5,613) |  | ( 2,960)
Net current assets |  | 24,655 |  | 1,169
Total assets less current liabilities |  | 312,766 |  | 301,969
Net assets |  | 312,766 |  | 301,969
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 312,666 |  | 301,869
Total shareholders' funds |  | 312,766 |  | 301,969

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of BBL (Investments) Limited (registered number: 10427418) were approved and authorised for issue by the Board of Directors on 29 June 2026. They were signed on its behalf by:

R W Jefferson Director |

BBL (INVESTMENTS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
BBL (INVESTMENTS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

BBL (Investments) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 19 Castlereagh, Wynyard, Billingham, TS22 5QF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of BBL (Investments) Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit and loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
The fair values of investments held at fair value through profit and loss at the balance sheet date are determined using quoted prices and available market data.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Fixed asset investments

| Listed investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 November 2024 | 300,800 |  | 300,800
Additions | 76,419 |  | 76,419
Disposals | ( 91,456) |  | ( 91,456)
Movement in fair value | 2,348 |  | 2,348
At 31 October 2025 | 288,111 |  | 288,111
Carrying value at 31 October 2025 | 288,111 |  | 288,111
Carrying value at 31 October 2024 | 300,800 |  | 300,800

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 0 |  | 336

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 0 |  | 80
Other creditors | 5,613 |  | 2,880
| 5,613 |  | 2,960

#### 6. Directors' Advances, Credits and Guarantees

Mr R W Jefferson

| 2025 |  | 2024
| £ |  | £
Balance outstanding at the start of year | 336 |  | 0
Amounts advanced | 0 |  | 336
Amounts repaid | (336) |  | 0
| 0 |  | 336

The above loan is interest free, repayable on demand and unsecured.