REGISTERED NUMBER: 16121668 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 8 DECEMBER 2024 TO 28 FEBRUARY 2026

FOR

87BCO LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Investment property

4

485,000

Current assets

Debtors

5

13,751

Creditors

Amounts falling due within one year

6

3,438

Net current assets

10,313

Total assets less current liabilities

495,313

Capital and reserves

Called up share capital

7

1

Retained earnings

495,312

Shareholders' funds

495,313

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 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2026 and were signed by:

Mr J D Rowland - Director

1.	Statutory information

87BCo Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 16121668. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 87B Southbourne Overcliff Drive, Southbourne, Bournemouth, Dorset, BH6 2NW.

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.

Investment property

Investment property is shown at cost in the year of acquisition and at the most recent valuation in subsequent years. Any aggregate surplus or deficit arising from changes in fair value is recognised within other comprehensive income.

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 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

Change of accounting period

On 26 August 2026, the company changed its period end to 28 February, in line with the other group companies.

3.	Employees and directors

The average number of employees during the period was 2 .

4.	Investment property

Total

£

Fair value

Additions

485,000

At 28 February 2026

485,000

Net book value

At 28 February 2026

485,000

Investment property was valued on an open market basis on 28 February 2026 by the director.

5.

Debtors: amounts falling due within one year

£

Trade debtors

13,750

Amounts owed by group undertakings

1

13,751

6.

Creditors: amounts falling due within one year

£

Tax

3,438

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

1

1 Ordinary share of £1 was issued during the period for cash of £ 1 .

8.	Ultimate controlling party

The Company is under the control of the Director, by virtue of their 100% holding of the issued voting share capital of its parent company CSG Holdings (Southern) Ltd.