1 November 2024 false No description of principal activity Taxfiler 2024.6 11375059 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11375059 2024-10-31 11375059 2024-11-01 2025-10-31 11375059 business:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11375059 business:FilletedAccounts 2024-11-01 2025-10-31 11375059 2025-10-31 11375059 business:Director1 2024-11-01 2025-10-31 11375059 business:Director2 2024-11-01 2025-10-31 11375059 business:Director3 2024-11-01 2025-10-31 11375059 business:RegisteredOffice 2024-11-01 2025-10-31 11375059 2024-10-31 11375059 core:WithinOneYear 2025-10-31 11375059 core:WithinOneYear 2024-10-31 11375059 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 11375059 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 11375059 core:RevaluationReserve core:PreviouslyStatedAmount 2025-10-31 11375059 core:RevaluationReserve core:PreviouslyStatedAmount 2024-10-31 11375059 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 11375059 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 11375059 core:PreviouslyStatedAmount 2025-10-31 11375059 core:PreviouslyStatedAmount 2024-10-31 11375059 business:SmallEntities 2024-11-01 2025-10-31 11375059 countries:EnglandWales 2024-11-01 2025-10-31 11375059 core:PlantMachinery 2024-11-01 2025-10-31 11375059 core:ComputerEquipment 2024-11-01 2025-10-31 11375059 core:PlantMachinery 2024-10-31 11375059 core:ComputerEquipment 2024-10-31 11375059 core:PlantMachinery 2025-10-31 11375059 core:ComputerEquipment 2025-10-31 11375059 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 11375059 (England and Wales)
B Capital Holdings Limited Unaudited accounts for the year ended 31 October 2025
B Capital Holdings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
B Capital Holdings Limited Company Information for the year ended 31 October 2025
Directors
Mr R W Bone Mr K R Bone Mr R Bone
Company Number
11375059 (England and Wales)
Registered Office
The Olde Barn Vigo Lane Fatfield Washington Tyne & Wear NE38 9AA United Kingdom
Accountants
The Accounts Dept NE Ltd G21, The Avenues Eleventh Avenue, Team Valley Trading Est Gateshead Tyne & Wear NE11 0NJ
- 3 -
B Capital Holdings Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
10,294
15,538
Investment property
5
1,011,863
985,726
Investments
6
9,401
9,401
1,031,558
1,010,665
Current assets
Inventories
27,500
27,500
Debtors
7
13,112
1,915
Cash at bank and in hand
88,050
116,859
128,662
146,274
Creditors: amounts falling due within one year
8
(10,071)
(6,732)
Net current assets
118,591
139,542
Total assets less current liabilities
1,150,149
1,150,207
Provisions for liabilities
Deferred tax
(97,500)
(97,500)
Net assets
1,052,649
1,052,707
Capital and reserves
Called up share capital
2
2
Revaluation reserve
390,000
390,000
Profit and loss account
662,647
662,705
Shareholders' funds
1,052,649
1,052,707
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by
Mr R W Bone Director Company Registration No. 11375059
- 4 -
B Capital Holdings Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
B Capital Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11375059. The registered office is The Olde Barn Vigo Lane, Fatfield, Washington, Tyne & Wear, NE38 9AA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33%
Computer equipment
25%
- 5 -
B Capital Holdings Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
34,529
1,372
35,901
At 31 October 2025
34,529
1,372
35,901
Depreciation
At 1 November 2024
19,677
686
20,363
Charge for the year
4,901
343
5,244
At 31 October 2025
24,578
1,029
25,607
Net book value
At 31 October 2025
9,951
343
10,294
At 31 October 2024
14,852
686
15,538
5
Investment property
2025
£
Fair value at 1 November 2024
985,726
Additions
26,137
At 31 October 2025
1,011,863
Investment property is included at market fair value. Gains are recongnised int he income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
6
Investments
Other investments
£
Valuation at 1 November 2024
9,401
Valuation at 31 October 2025
9,401
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
10,213
-
Other debtors
2,899
1,915
13,112
1,915
8
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
8,436
4,156
Trade creditors
423
1,436
Accruals
1,212
1,140
10,071
6,732
- 6 -
B Capital Holdings Limited Notes to the Accounts for the year ended 31 October 2025
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -