1 November 2024 false No description of principal activity Taxfiler 2024.6 11375059business:PrivateLimitedCompanyLtd2024-11-012025-10-31 113750592024-10-31 113750592024-11-012025-10-31 11375059business:AuditExempt-NoAccountantsReport2024-11-012025-10-31 11375059business:FilletedAccounts2024-11-012025-10-31 113750592025-10-31 11375059business:Director12024-11-012025-10-31 11375059business:Director22024-11-012025-10-31 11375059business:Director32024-11-012025-10-31 11375059business:RegisteredOffice2024-11-012025-10-31 113750592024-10-31 11375059core:WithinOneYear2025-10-31 11375059core:WithinOneYear2024-10-31 11375059core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 11375059core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 11375059core:RevaluationReservecore:PreviouslyStatedAmount2025-10-31 11375059core:RevaluationReservecore:PreviouslyStatedAmount2024-10-31 11375059core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 11375059core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 11375059core:PreviouslyStatedAmount2025-10-31 11375059core:PreviouslyStatedAmount2024-10-31 11375059business:SmallEntities2024-11-012025-10-31 11375059countries:EnglandWales2024-11-012025-10-31 11375059core:PlantMachinery2024-11-012025-10-31 11375059core:ComputerEquipment2024-11-012025-10-31 11375059core:PlantMachinery2024-10-31 11375059core:ComputerEquipment2024-10-31 11375059core:PlantMachinery2025-10-31 11375059core:ComputerEquipment2025-10-31 113750592023-11-012024-10-31 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 -