| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 5 April 2026 |
| for |
| B & P Calton Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 5 April 2026 |
| for |
| B & P Calton Limited |
| B & P Calton Limited (Registered number: 05829979) |
| Contents of the Financial Statements |
| for the year ended 5 April 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| B & P Calton Limited |
| Company Information |
| for the year ended 5 April 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 13a Duke Street |
| Southport |
| Merseyside |
| PR8 1LS |
| B & P Calton Limited (Registered number: 05829979) |
| Balance Sheet |
| 5 April 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 7 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | 9 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Fair value reserve | 11 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| B & P Calton Limited (Registered number: 05829979) |
| Notes to the Financial Statements |
| for the year ended 5 April 2026 |
| 1. | STATUTORY INFORMATION |
| B & P Calton Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover comprises rents receivable in the year. |
| Tangible fixed assets |
| Computer equipment | - |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| B & P Calton Limited (Registered number: 05829979) |
| Notes to the Financial Statements - continued |
| for the year ended 5 April 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 6 April 2025 |
| Additions |
| At 5 April 2026 |
| DEPRECIATION |
| At 6 April 2025 |
| Charge for year |
| At 5 April 2026 |
| NET BOOK VALUE |
| At 5 April 2026 |
| At 5 April 2025 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 6 April 2025 |
| Disposals | ( |
) |
| Revaluations | 120,000 |
| At 5 April 2026 |
| NET BOOK VALUE |
| At 5 April 2026 |
| At 5 April 2025 |
| Fair value at 5 April 2026 is represented by: |
| £ |
| Valuation in 2021 | 268,926 |
| Valuation in 2023 | 85,000 |
| Valuation in 2026 | 120,000 |
| Cost | 456,074 |
| 930,000 |
| If land and buildings had not been revalued they would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 456,074 | 743,587 |
| Freehold land and buildings were valued on an open market basis on 5 April 2026 by the directors . |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| B & P Calton Limited (Registered number: 05829979) |
| Notes to the Financial Statements - continued |
| for the year ended 5 April 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Amounts falling due in more than five years: |
| Repayable otherwise than by instalments |
| Bank loan |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| The bank loans are secured by way of fixed and floating charges over the relevant properties. |
| 9. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 112,249 | 145,985 |
| Deferred |
| tax |
| £ |
| Balance at 6 April 2025 |
| Fair value reserve movement | (33,736 | ) |
| Balance at 5 April 2026 |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary | £1 | 300 | 300 |
| 11. | RESERVES |
| Fair |
| value |
| reserve |
| £ |
| At 6 April 2025 |
| Disposals | (262,488 | ) |
| Transfer to/from Fair Value Reserve | 120,000 |
| Deferred Tax | 33,736 |
| At 5 April 2026 |
| 12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| At the reporting date the company owed the directors £160,913 (2025: £413,979 ) which is repayable on demand. |