REGISTERED NUMBER: 05272092 (England and Wales)

B J D (GB) LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J Dickens

SECRETARY:

L A Lewis

REGISTERED OFFICE:

53 Calthorpe Road

Edgbaston

Birmingham

B15 1TH

REGISTERED NUMBER:

05272092 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Intangible assets

4

12,094

14,260

Tangible assets

5

326,351

428,172

Investments

6

2,551

351

Investment property

7

4,665,640

3,419,210

5,006,636

3,861,993

CURRENT ASSETS

Debtors

8

6,295,807

9,880,103

Investments

9

24,900

24,900

Cash at bank and in hand

6,603,176

3,416,247

12,923,883

13,321,250

CREDITORS

Amounts falling due within one year

10

660,419

475,049

NET CURRENT ASSETS

12,263,464

12,846,201

TOTAL ASSETS LESS CURRENT LIABILITIES

17,270,100

16,708,194

CREDITORS

Amounts falling due after more than one year

11

(4,615,065

)

(4,374,515

)

PROVISIONS FOR LIABILITIES

(617,828

)

(668,297

)

NET ASSETS

12,037,207

11,665,382

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

12

1,623,821

1,623,821

Retained earnings

10,412,386

10,040,561

12,037,207

11,665,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 August 2026 and were signed by:

R J Dickens - Director

1.	STATUTORY INFORMATION

B J D (GB) 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 as modified by the revaluation of certain assets.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible assets are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Improvements to property

-

in accordance with the property

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

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 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 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

21,661

AMORTISATION

At 1 January 2025

7,401

Amortisation for year

2,166

At 31 December 2025

9,567

NET BOOK VALUE

At 31 December 2025

12,094

At 31 December 2024

14,260

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

238,486

85,166

255,558

Additions

-

6,800

1,609

Disposals

(14,887

)

(1,271

)

(3,766

)

At 31 December 2025

223,599

90,695

253,401

DEPRECIATION

At 1 January 2025

143,893

53,633

150,206

Charge for year

12,308

7,404

19,027

Eliminated on disposal

(301

)

(771

)

(2,050

)

At 31 December 2025

155,900

60,266

167,183

NET BOOK VALUE

At 31 December 2025

67,699

30,429

86,218

At 31 December 2024

94,593

31,533

105,352

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

198,395

202,851

980,456

Additions

-

581

8,990

Disposals

-

(36,726

)

(56,650

)

At 31 December 2025

198,395

166,706

932,796

DEPRECIATION

At 1 January 2025

87,881

116,671

552,284

Charge for year

21,503

17,085

77,327

Eliminated on disposal

-

(20,044

)

(23,166

)

At 31 December 2025

109,384

113,712

606,445

NET BOOK VALUE

At 31 December 2025

89,011

52,994

326,351

At 31 December 2024

110,514

86,180

428,172

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

351

Additions

2,200

At 31 December 2025

2,551

NET BOOK VALUE

At 31 December 2025

2,551

At 31 December 2024

351

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

3,419,210

Additions

1,246,430

At 31 December 2025

4,665,640

NET BOOK VALUE

At 31 December 2025

4,665,640

At 31 December 2024

3,419,210

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

2,165,094

Cost

2,500,546

4,665,640

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

2,500,546

1,254,116

Investment property was valued on an open market basis on 31 December 2025 by the director .

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

702,381

95,991

Amounts owed by associates

5,593,176

9,700,089

Other debtors

250

84,023

6,295,807

9,880,103

9.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

24,900

24,900

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

66,038

Trade creditors

18,545

20,124

Social security and other taxes

169,727

7,565

Other creditors

26,399

21,272

Directors' current accounts

360,000

360,050

Accrued expenses

85,748

-

660,419

475,049

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 2-5 years

600,000

-

Other creditors

3,015,247

3,015,247

Directors' loan accounts

999,818

1,359,268

4,615,065

4,374,515

12.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

1,623,821

13.	RELATED PARTY DISCLOSURES

The Company has an unsecured loan from a trust in which the Director is a beneficiary. No interest has been charged on the loan and nor were repayments made in the year. The balance of the loan at the year end being £3,015,247 (2024: £3,015,247).

The Company has an unsecured and interest free loan from the Director of £1,359,768 (2024: £1,719,268). £360,000 of this is shown as repayable within one year although there is no fixed repayment date for the balance.