| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 March 2026 |
| for |
| B & E Housing Limited |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 March 2026 |
| for |
| B & E Housing Limited |
| B & E Housing Limited (Registered number: 04440413) |
| Contents of the Financial Statements |
| for the year ended 31 March 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| B & E Housing Limited |
| Company Information |
| for the year ended 31 March 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 3 Bradfield Court |
| Drayton Mill, Milton Road |
| Drayton |
| Abingdon |
| Oxfordshire |
| OX14 4EF |
| B & E Housing Limited (Registered number: 04440413) |
| Balance Sheet |
| 31 March 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Stocks |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 9 |
| 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. |
| B & E Housing Limited (Registered number: 04440413) |
| Balance Sheet - continued |
| 31 March 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| B & E Housing Limited (Registered number: 04440413) |
| Notes to the Financial Statements |
| for the year ended 31 March 2026 |
| 1. | STATUTORY INFORMATION |
| B & E Housing Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Tangible fixed assets |
| Plant and equipment | - |
| Fixtures and fittings | - |
| 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. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| B & E Housing Limited (Registered number: 04440413) |
| Notes to the Financial Statements - continued |
| for the year ended 31 March 2026 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and |
| equipment | fittings | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2025 |
| Disposals | ( |
) | ( |
) |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| Revaluations | 117,792 |
| Reclassification/transfer | 1,652,208 |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| Fair value at 31 March 2026 is represented by: |
| £ |
| Valuation in 2026 | 117,792 |
| Cost | 1,652,208 |
| 1,770,000 |
| B & E Housing Limited (Registered number: 04440413) |
| Notes to the Financial Statements - continued |
| for the year ended 31 March 2026 |
| 5. | INVESTMENT PROPERTY - continued |
| If investment property had not been revalued it would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 1,652,208 | - |
| Investment property was valued on an open market basis basis on 31 March 2026 by the Directors . |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| 9. | RESERVES |
| Revaluation |
| reserve |
| £ |
| Revaluation reserve transfer | 117,792 |
| Deferred tax transfer | (22,380 | ) |
| At 31 March 2026 |