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REGISTERED NUMBER: 05907039 (England and Wales)

B & D Investment Properties Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

B & D Investment Properties Limited (Registered number: 05907039)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Abridged Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

B & D Investment Properties Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | K C Thomas

| Mrs S D Thomas

| B R Thomas

| D G Thomas

| REGISTERED OFFICE: | 4 King Square

| Bridgwater

| Somerset

| TA6 3YF

| REGISTERED NUMBER: | 05907039 (England and Wales)

| ACCOUNTANTS: | Maxwells

| Chartered Accountants

| 4 King Square

| Bridgwater

| Somerset

| TA6 3YF

| BANKERS: | National Westminster Bank plc

| 89 High Street

| Weston-super-Mare

| Somerset

| BS23 1JW

B & D Investment Properties Limited (Registered number: 05907039)

Abridged Statement of Financial Position

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 5 | 1,605,502 |  | 1,428,696 |  |

CURRENT ASSETS

Debtors | 5,711 |  | 5,711 |  |

Cash at bank | 4,063 |  | 3,682 |  |

9,774 |  | 9,393 |  |

CREDITORS

Amounts falling due within one year | 326,245 |  | 141,900 |  |

NET CURRENT LIABILITIES | (316,471 | ) | (132,507 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,289,031 |  | 1,296,189 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (497,554 | ) | (527,419 | ) |

PROVISIONS FOR LIABILITIES | (95,000 | ) | (100,000 | ) |

NET ASSETS | 696,477 |  | 668,770 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 8 | 374,997 |  | 374,997 |  |

Retained earnings | 321,380 |  | 293,673 |  |

SHAREHOLDERS' FUNDS | 696,477 |  | 668,770 |  |

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.

B & D Investment Properties Limited (Registered number: 05907039)

Abridged Statement of Financial Position - continued

31 March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

K C Thomas - Director

B & D Investment Properties Limited (Registered number: 05907039)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| B & D Investment Properties 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.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| The financial statements have been prepared in accordance with applicable Accounting Standards and estimation techniques.

| At the time of approving the financial statements the directors have a reasonable expectation that the Company has adequate resources to continue in operation existence for the foreseeable future.

| Investment property

| Investment properties are stated at open market value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 4 ) .

B & D Investment Properties Limited (Registered number: 05907039)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 1,428,696 |  |

| Additions | 176,806 |  |

| At 31 March 2026 | 1,605,502 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,605,502 |  |

| At 31 March 2025 | 1,428,696 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2024 | 374,997 |  |

| Cost | 1,230,505 |  |

1,605,502 |  |

| Investment property has been valued by the directors at the year-end.

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 31.3.26 |  | 31.3.25

£ | £ |

| Repayable otherwise than by instalments

| Bank loans | 297,554 |  | 327,419 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans | 547,554 |  | 577,419 |  |

| Bank loans are secured over the property held by the company.

8. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2025

| and 31 March 2026 | 374,997 |  |

9. | ULTIMATE CONTROLLING PARTY

| The company was controlled during the current and previous period by its directors, K C Thomas and Mrs S D Thomas.