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Registration number: 05415445

BCH Properties Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2026

BCH Properties Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

BCH Properties Ltd

Company Information

Directors | Mr Jason Lee Howell Mr Gary John Case Mr John Patrick Boyce

Company secretary | Mr Jason Lee Howell

Registered office | Unit 1 Advantage Park 75 Whitchurch Lane Bishopsworth Bristol BS13 7TE

Accountants | AWG Accountants Ltd Chartered AccountantKemp House City Road London EC1V 2NX

BCH Properties Ltd

(Registration number: 05415445)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 8,068 | 7,538
Investment property | 5 | 3,016,249 | 2,877,517
|  | 3,024,317 | 2,885,055
Current assets |  |  |
Debtors | 6 | 24,562 | 21,353
Cash at bank and in hand |  | 64,636 | 32,626
|  | 89,198 | 53,979
Creditors: Amounts falling due within one year | 7 | (168,707) | (149,920)
Net current liabilities |  | (79,509) | (95,941)
Total assets less current liabilities |  | 2,944,808 | 2,789,114
Creditors: Amounts falling due after more than one year | 7 | (595,477) | (683,790)
Provisions for liabilities |  | (1,849) | (1,849)
Net assets |  | 2,347,482 | 2,103,475
Capital and reserves |  |  |
Called up share capital | 8 | 150 | 150
Revaluation reserve |  | 1,379,967 | 1,241,235
Retained earnings |  | 967,365 | 862,090
Shareholders' funds |  | 2,347,482 | 2,103,475

For the financial year ending 30 April 2026 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 June 2026 and signed on its behalf by:

BCH Properties Ltd

(Registration number: 05415445)
Balance Sheet as at 30 April 2026

......................................... Mr Jason Lee Howell Company secretary and director

BCH Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 1 Advantage Park
75 Whitchurch Lane
Bishopsworth
Bristol
BS13 7TE

These financial statements were authorised for issue by the Board on 24 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

BCH Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance basis
Furniture and fittings | 15% reducing balance basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

BCH Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

BCH Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 May 2025 | 42,042 | 42,042
Additions | 2,225 | 2,225
At 30 April 2026 | 44,267 | 44,267
Depreciation
At 1 May 2025 | 34,504 | 34,504
Charge for the year | 1,695 | 1,695
At 30 April 2026 | 36,199 | 36,199
Carrying amount
At 30 April 2026 | 8,068 | 8,068
At 30 April 2025 | 7,538 | 7,538

5 | Investment properties

| 2026 £
At 1 May | 2,877,517
Fair value adjustments | 138,732
At 30 April | 3,016,249

There has been no valuation of investment property by an independent valuer.

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 19,467 | 10,614
Other debtors | 5,095 | 10,739
| 24,562 | 21,353

BCH Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 10 | 99,925 | 97,881
Trade creditors |  | 160 | 3,279
Taxation and social security |  | 44,493 | 29,683
Accruals and deferred income |  | 2,690 | 2,340
Other creditors |  | 21,439 | 16,737
|  | 168,707 | 149,920

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 10 | 595,477 | 683,790

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each | 150 | 150 | 150 | 150

9 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 138,732 | 138,732

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 228,830 | 228,830

BCH Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

10 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 215,424 | 294,447
Other borrowings | 380,053 | 389,343
| 595,477 | 683,790

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 99,925 | 97,881