REGISTERED NUMBER: 14070265 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

B&B PROPERTY DEVELOPERS PROJECTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Bayliss

A Bishop

A Meah

O Pearson-Jones

REGISTERED OFFICE:

Suite 3

De Clare House

Pontygwindy Road

Caerphilly

CF83 3HU

REGISTERED NUMBER:

14070265 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

4

45,510

40,096

CURRENT ASSETS

Stocks

123,543

23,403

Debtors

5

805,725

118,084

Cash at bank

17,559

23,334

946,827

164,821

CREDITORS

Amounts falling due within one year

6

(663,987

)

(172,529

)

NET CURRENT ASSETS/(LIABILITIES)

282,840

(7,708

)

TOTAL ASSETS LESS CURRENT LIABILITIES

328,350

32,388

CREDITORS

Amounts falling due after more than one year

7

(131,048

)

(63,706

)

NET ASSETS/(LIABILITIES)

197,302

(31,318

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

197,202

(31,418

)

197,302

(31,318

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

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 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 Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

A Bishop - Director

1.	STATUTORY INFORMATION

B&B Property Developers Projects 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.

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.

Turnover

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

Tangible fixed assets

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

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

1,520

41,705

43,225

Additions

-

19,500

19,500

At 30 April 2026

1,520

61,205

62,725

DEPRECIATION

At 1 May 2025

522

2,607

3,129

Charge for year

249

13,837

14,086

At 30 April 2026

771

16,444

17,215

NET BOOK VALUE

At 30 April 2026

749

44,761

45,510

At 30 April 2025

998

39,098

40,096

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

345,608

161

Other debtors

361,165

102,785

VAT

18,341

-

Prepayments

80,611

15,138

805,725

118,084

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans (see note 8)

116,245

82,916

Hire purchase contracts

12,278

7,207

Trade creditors

462,515

54,998

Social security and other taxes

12,260

-

VAT

-

1,175

Other creditors

60,689

26,233

663,987

172,529

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans (see note 8)

85,990

27,500

Hire purchase contracts

45,058

36,206

131,048

63,706

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Other loans

116,245

82,916

Amounts falling due between one and two years:

Other loans - 1-2 years

24,000

27,500

Amounts falling due between two and five years:

Other loans - 2-5 years

61,990

-

9.

RESERVES

Retained

earnings

£

At 1 May 2025

(31,418

)

Profit for the year

228,620

At 30 April 2026

197,202

10.	ULTIMATE CONTROLLING PARTY

The company is 100% owned by B&B Property Developers Ltd, a company registered in England & Wales.

11.	RELATED PARTY TRANSACTIONS

Included within other debtors are the following balances at 30 April 2026 owed from related company's:

£3,035 - B&B Property Developers Finance Ltd

£358,130 - Aventas Holdings Limited

Included within other creditors are the following balances at 30 April 2026 owed to related company's:

£4,350 - B&B Property Developers Management Limited

£1,405 - Bishop Bayliss Developments (Cardiff Gate) Ltd

£34,000 - Ateb Groundworks Ltd