BACT Estates Ltd

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

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)

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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.

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

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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

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