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Registered number: 15638500
BACT Estates Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
BACT Estates Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
BACT Estates Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 15638500

| 30 April 2026 | 30 April 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 499,257 |  | 499,472
|  |  | 499,257 |  | 499,472
CURRENT ASSETS
Cash at bank and in hand |  | 2,693 |  | 3,611 |
|  | 2,693 |  | 3,611 |
Creditors: Amounts Falling Due Within One Year | 5 | (174,819 ) |  | (175,869 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (172,126 ) |  | (172,258 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 327,131 |  | 327,214
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (341,573 ) |  | (341,573 )
NET LIABILITIES |  |  | (14,442 ) |  | (14,359 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 192 |  | 192
Profit and Loss Account |  |  | (14,634 ) |  | (14,551 )
SHAREHOLDERS' FUNDS |  |  | (14,442) |  | (14,359)

Page 1
Page 2
BACT Estates Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

B D Ruddle Director
23rd July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
BACT Estates Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
BACT Estates Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 15638500 . The registered office is The Old Rectory, High Street, Scaldwell, Northamptonshire, NN6 9JS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents rental income from operating leases and is recognised on a straight line basis over the term of the relevant lease.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation
Computer Equipment | 20% on cost

2.4. Taxation
The taxation expense represents the sum of the corporation tax currently payable.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 1 May 2025 | 498,395 | 1,077 | 499,472
As at 30 April 2026 | 498,395 | 1,077 | 499,472
Depreciation
As at 1 May 2025 | - | - | -
Provided during the period | - | 215 | 215
As at 30 April 2026 | - | 215 | 215
Net Book Value
As at 30 April 2026 | 498,395 | 862 | 499,257
As at 1 May 2025 | 498,395 | 1,077 | 499,472

Page 3
Page 4
BACT Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
5. Creditors: Amounts Falling Due Within One Year

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 174,819 |  | 175,869

6. Creditors: Amounts Falling Due After More Than One Year

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 341,573 |  | 341,573

7. Share Capital

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50 Ordinary A shares of £ 1.00 each | 50 |  | 50
50 Ordinary B shares of £ 1.00 each | 50 |  | 50
92 Ordinary C shares of £ 1.00 each | 92 |  | 92
| 192 |  | 192

Page 4