REGISTERED NUMBER: 00496937 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Borrie-Bonell Investment Company,Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

810

-

Investment property

5

7,065,000

6,760,000

7,065,810

6,760,000

Current assets

Debtors

6

13,199

13,749

Cash at bank

223,543

222,711

236,742

236,460

Creditors: amounts falling due within one year

7

458,386

502,969

Net current liabilities

(221,644

)

(266,509

)

Total assets less current liabilities

6,844,166

6,493,491

Creditors: amounts falling due after more than one year

8

-

(173,525

)

Provisions for liabilities

(283,128

)

(208,853

)

Net assets

6,561,038

6,111,113

Capital and reserves

Called up share capital

9

3,200

3,200

Investment property reserve

10

2,396,067

2,165,342

Capital redemption reserve

10

6,374

6,374

Retained earnings

10

4,155,397

3,936,197

Shareholders' funds

6,561,038

6,111,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

C P M Jones - Director

1.	Statutory information

Borrie-Bonell Investment Company,Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

00496937

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, other than the revaluation of investment properties.

Turnover

Turnover is measured at the fair value of the rental income received or receivable for the period.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and Fittings - 25% straight line

Investment property

Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3.	Employees and directors

The average number of employees during the year was 5 (2025 - 5 ) .

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 April 2025

1,337

Additions

972

Disposals

(660

)

At 31 March 2026

1,649

Depreciation

At 1 April 2025

1,337

Charge for year

162

Eliminated on disposal

(660

)

At 31 March 2026

839

Net book value

At 31 March 2026

810

At 31 March 2025

-

5.	Investment property

Total

£

Fair value

At 1 April 2025

6,760,000

Revaluations

305,000

At 31 March 2026

7,065,000

Net book value

At 31 March 2026

7,065,000

At 31 March 2025

6,760,000

The investment properties have been valued by the directors at the balance sheet date based on local open market rates of similar properties.

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

13,199

13,749

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

-

86,760

Invoiced in advance

46,827

32,233

Taxation and social security

91,498

79,002

Other creditors

320,061

304,974

458,386

502,969

Included within creditors amounts falling due within one year are secured liabilities of £nil (2025: £86,760) with both fixed and floating charges over various investment properties.

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

173,525

Included within creditors amounts falling due after more than one year are secured liabilities of £nil (2025: £173,525) with both fixed and floating charges over various investment properties.

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

3,200

Ordinary

£1

3,200

3,200

10.

Reserves

Investment

Capital

Retained

property

redemption

earnings

reserve

reserve

Totals

£

£

£

£

At 1 April 2025

3,936,197

2,165,342

6,374

6,107,913

Profit for the year

457,925

457,925

Dividends

(8,000

)

(8,000

)

Transfer

(230,725

)

230,725

-

-

At 31 March 2026

4,155,397

2,396,067

6,374

6,557,838

11.	Related party disclosures

Within creditors there is a balance of £250,000 (2025: £250,000 ) owed to the directors.