REGISTERED NUMBER: 03646460 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

B & A Investments Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A C Johnson

Mrs J Johnson

SECRETARY:

Mrs J Johnson

REGISTERED OFFICE:

Copia House

Great Cliffe Court

Great Cliffe Road

Barnsley

South Yorkshire

S75 3SP

REGISTERED NUMBER:

03646460 (England and Wales)

ACCOUNTANTS:

SMH Reed Smith Ltd

Copia House

Great Cliffe Court

Great Cliffe Road

Barnsley

S75 3SP

BANKERS:

Handelsbanken Plc

First Floor Unit G

The Point

Bradmarsh Way

Rotherham

S60 1BP

FIXED ASSETS

Investment property

4

820,000

820,000

CURRENT ASSETS

Debtors

5

124,452

122,817

Cash at bank

4,595

4,078

129,047

126,895

CREDITORS

Amounts falling due within one year

6

74,699

66,563

NET CURRENT ASSETS

54,348

60,332

TOTAL ASSETS LESS CURRENT LIABILITIES

874,348

880,332

CREDITORS

Amounts falling due after more than one year

7

(148,775

)

(171,889

)

PROVISIONS FOR LIABILITIES

(6,407

)

(6,407

)

NET ASSETS

719,166

702,036

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

719,066

701,936

SHAREHOLDERS' FUNDS

719,166

702,036

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

Mr A C Johnson - Director

Mrs J Johnson - Director

1.	STATUTORY INFORMATION

B & A Investments 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

Revenue 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 Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

820,000

NET BOOK VALUE

At 31 October 2025

820,000

At 31 October 2024

820,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2003

55,652

Valuation in 2005

2,840

Valuation in 2010

73,372

Valuation in 2016

(274,754

)

Valuation in 2017

107,473

Valuation in 2018

(46,575

)

Valuation in 2019

41,346

Valuation in 2021

(4,396

)

Valuation in 2024

185,000

Cost

680,042

820,000

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

2025

2024

£

£

Cost

680,042

680,042

Investment property was valued on an open market basis on 19 August 2024 by WSB Property Consultants LLP .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,492

869

Other debtors

121,960

121,948

124,452

122,817

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

23,115

23,011

Trade creditors

1,410

907

Taxation and social security

8,518

7,431

Other creditors

41,656

35,214

74,699

66,563

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

148,775

171,889

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

167,342

186,263

The Handelsbanken plc bank loan is secured by charges over the investment property of the company together with a debenture over the whole assets of the company.

9.	RELATED PARTY DISCLOSURES

Turnover includes £6,000 (2024: £6,000) from AVJ Investments Limited

Debtors: Amounts falling due within one year includes £121,770 (2024: £121,770) due from B & A Works Limited.

Creditors: Amounts falling due within one year includes £25,872 (2024: £31,872) due to AVJ Investments Limited.