REGISTERED NUMBER: 16317996 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 14 MARCH 2025 TO 28 FEBRUARY 2026

FOR

BESSACARR INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Townsley

R Wylie

REGISTERED OFFICE:

M&D House

Brooklands Road

Adwick-Le-Street

Doncaster

South Yorkshire

DN6 7BA

REGISTERED NUMBER:

16317996 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

45,000

Investment property

5

148,597

193,597

CURRENT ASSETS

Debtors

6

115,946

Cash at bank and in hand

157,789

273,735

CREDITORS

Amounts falling due within one year

7

181,781

NET CURRENT ASSETS

91,954

TOTAL ASSETS LESS CURRENT LIABILITIES

285,551

PROVISIONS FOR LIABILITIES

11,250

NET ASSETS

274,301

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

274,201

SHAREHOLDERS' FUNDS

274,301

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

R Wylie - Director

1.	STATUTORY INFORMATION

Bessacarr Investments Ltd 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 (£).

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have significant risk of causing material adjustment to the carrying amounts assets and liabilities within the next financial year.

Turnover

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

When the outcome of the transaction can be estimated reliably, turnover from consulting services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to contact duration.

When the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Tangible fixed assets are stated at cost (or deemed 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 on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery

25% reducing balance

Investment property

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

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

60,000

At 28 February 2026

60,000

DEPRECIATION

Charge for period

15,000

At 28 February 2026

15,000

NET BOOK VALUE

At 28 February 2026

45,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

148,597

At 28 February 2026

148,597

NET BOOK VALUE

At 28 February 2026

148,597

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

115,200

Prepayments and accrued income

746

115,946

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Corporation tax

80,150

VAT

18,906

Other creditors

80,001

Directors' current accounts

1,524

Accruals and deferred income

1,200

181,781

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

25

A Ordinary

£1

25

25

B Ordinary

£1

25

25

C Ordinary

£1

25

25

D Ordinary

£1

25

100

The following shares were issued during the period for cash at par :

25 A Ordinary shares of £1

25 B Ordinary shares of £1

25 C Ordinary shares of £1

25 D Ordinary shares of £1

9.	RELATED PARTY DISCLOSURES

During the year the company hired plant and machinery amounting to £384,000 to Bessacarr Properties Limited, a company controlled by the directors of the company. At 28 February 2026, £35,200 was owed from Bessacarr Properties Limited. The transactions were undertaken on normal market terms.