B & P PROPERTIES (NW) LTD

B & P PROPERTIES (NW) LTD
Contents Page
For the year ended 30 June 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

B & P PROPERTIES (NW) LTD Accountants' Report For the year ended 30 June 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Aspire Accounting & Tax Aid 30 June 2025 .................................................... Aspire Accounting & Tax Aid 18 Briercliffe Road Burnley BB10 1XB 20 July 2026 1

B & P PROPERTIES (NW) LTD
Accountants' Report
For the year ended 30 June 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Aspire Accounting & Tax Aid
30 June 2025

....................................................

Aspire Accounting & Tax Aid
18 Briercliffe Road
Burnley
BB10 1XB
20 July 2026

1

B & P PROPERTIES (NW) LTD
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	135,363	135,363
		135,363	135,363
Current assets
Cash at bank and in hand		3,214	4,550
Creditors: amount falling due within one year		(124,826)	(124,826)
Net current assets		(121,612)	(120,276)

Total assets less current liabilities		13,751	15,087
Net assets		13,751	15,087

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		13,651	14,987
Shareholders' funds		13,751	15,087

For the year ended 30 June 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 20 July 2026 and were signed by:

-------------------------------
Alan Brian BARKER
Director

2

B & P PROPERTIES (NW) LTD
Notes to the Abridged Financial Statements
For the year ended 30 June 2025

General Information

B & P PROPERTIES (NW) LTD is a private company, limited by shares, registered in , registration number 10258043, registration address 25 Station Road , Burnley, BB12 8EF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 July 2024	135,363	135,363
Additions	-	-
Disposals	-	-
At 30 June 2025	135,363	135,363
Depreciation
At 01 July 2024	-	-
Charge for year	-	-
On disposals	-	-
At 30 June 2025	-	-
Net book values
Closing balance as at 30 June 2025	135,363	135,363
Opening balance as at 01 July 2024	135,363	135,363

4.

Share Capital

Authorised
1,000 shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 shares of £1.00 each	100		100
	100		100

3

Registered Number: 10258043

B & P PROPERTIES (NW) LTD

Abridged Accounts

Period of accounts Start date: 01 July 2024 End date: 30 June 2025