Company No: 08860751 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	20,572		24,232
		20,572		24,232
Current assets
Stocks		205,385		216,292
Debtors	4	27,541		51,372
Cash at bank and in hand		6,928		8,841
		239,854		276,505
Creditors: amounts falling due within one year	5	( 372,046)		( 436,186)
Net current liabilities		(132,192)		(159,681)
Total assets less current liabilities		(111,620)		(135,449)
Creditors: amounts falling due after more than one year	6	0		( 3,762)
Net liabilities		( 111,620)		( 139,211)
Capital and reserves
Called-up share capital		99		99
Profit and loss account		( 111,719 )		( 139,310 )
Total shareholders' deficit		( 111,620)		( 139,211)

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of BXB Land Solutions Limited (registered number: 08860751) were approved and authorised for issue by the Board of Directors on 01 September 2026. They were signed on its behalf by:

Neil Murray Ankers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

BXB Land Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Suite 3 Third Floor, 14 Castle Street, Liverpool, L2 0NE, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

The principal accounting policies adopted are set out below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue is recognised in the accounts following the sale of land and property, all costs in relation to the sale are also released at this point as cost of sales.

Revenue in relation to project management is recognised in the period the services are delivered.

Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery etc.	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 February 2025	29,138		34,786		63,924
Additions	0		50		50
At 31 January 2026	29,138		34,836		63,974
Accumulated depreciation
At 01 February 2025	11,656		28,036		39,692
Charge for the financial year	2,914		796		3,710
At 31 January 2026	14,570		28,832		43,402
Net book value
At 31 January 2026	14,568		6,004		20,572
At 31 January 2025	17,482		6,750		24,232

4. Debtors

	2026		2025
	£		£
Amounts owed by related parties	15,592		18,047
Deferred tax asset	3,661		3,177
Other debtors	8,288		30,148
	27,541		51,372

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	3,509		10,132
Trade creditors	21,135		83,192
Taxation and social security	9,339		4,987
Other creditors	338,063		337,875
	372,046		436,186

Included within bank loans is £3,509 (2025: £10,132) in respect of a Bounce back loan.

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		3,762

Included within bank loans is £Nil (2025: £3,762) in respect of a Bounce back loan.

7. Related party transactions

Included within other debtors is an amount of £15,592 (2025: £18,047) owing from a related party due to common directorships.

Included within other debtors is an amount of £6,569 (2025: £18,585) owing from the Directors. This amount was fully repaid within 9 months of the year end.

Included within other creditors is an amount of £330,000 (2025: £330,000) owing to a related party due to common directorships.

Included within sales in the year are amounts totalling £331,000 (2025: £291,000) received from related parties due to common directorships.

Included within cost of sales in the year are amounts totalling £Nil (2025: £18,500) paid to related parties due to common directorships.