REGISTERED NUMBER: 11626551 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

B AND P DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Papworth

P Papworth

REGISTERED OFFICE:

115c Milton Road

Cambridge

CB4 1XE

REGISTERED NUMBER:

11626551 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Accountants and Business Advisers

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

479,001

479,001

CURRENT ASSETS

Debtors

5

24,992

23,944

Cash at bank

59,415

36,710

84,407

60,654

CREDITORS

Amounts falling due within one year

6

46,084

337,098

NET CURRENT ASSETS/(LIABILITIES)

38,323

(276,444

)

TOTAL ASSETS LESS CURRENT LIABILITIES

517,324

202,557

CREDITORS

Amounts falling due after more than one year

7

281,273

-

NET ASSETS

236,051

202,557

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

236,049

202,555

SHAREHOLDERS' FUNDS

236,051

202,557

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 29 July 2026 and were signed on its behalf by:

B Papworth - Director

1.	STATUTORY INFORMATION

B And P Developments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 April 2025

and 31 March 2026

479,001

NET BOOK VALUE

At 31 March 2026

479,001

At 31 March 2025

479,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,992

3,944

Other debtors

20,000

20,000

24,992

23,944

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

6,745

6,887

VAT

2,732

2,657

Inter-company Highgate Country Stores

30,000

287,113

Directors' loan accounts

65

34,965

Accruals and deferred income

6,542

5,476

46,084

337,098

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans - 2-5 years

120,000

-

Other loans more than 5yrs instalments

161,273

-

281,273

-

Amounts falling due in more than five years:

Repayable by instalments

Other loans more than 5yrs instalments

161,273

-

8.	ULTIMATE CONTROLLING PARTY