REGISTERED NUMBER: 10210683 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

B4BS Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R G Forbes

REGISTERED OFFICE:

7 Woodville Place

Hertford

Hertfordshire

SG14 3NX

REGISTERED NUMBER:

10210683 (England and Wales)

ACCOUNTANTS:

A H & Co Ltd

Chartered Accountants

6 Logie Mill

Edinburgh

Lothian

EH7 4HG

FIXED ASSETS

Tangible assets

4

61,700

76,466

Investments

5

85,679

696,107

147,379

772,573

CURRENT ASSETS

Debtors

6

539,395

561,422

Cash at bank

2,785

13,821

542,180

575,243

CREDITORS

Amounts falling due within one year

7

70,351

655,291

NET CURRENT ASSETS/(LIABILITIES)

471,829

(80,048

)

TOTAL ASSETS LESS CURRENT LIABILITIES

619,208

692,525

CREDITORS

Amounts falling due after more than one year

8

36,030

67,862

NET ASSETS

583,178

624,663

CAPITAL AND RESERVES

Called up share capital

10

1

1

Revaluation reserve

-

52,315

Retained earnings

583,177

572,347

SHAREHOLDERS' FUNDS

583,178

624,663

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

R G Forbes - Director

1.	STATUTORY INFORMATION

B4BS Investments Ltd 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 as modified by the revaluation of certain assets.

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 at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight line basis over its expected useful life as follows:

Motor vehicles

-

20% on cost

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.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of that obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the persent obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

Investments

Investments in shares are included at fair value

Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 January 2025

96,470

Additions

77,125

Disposals

(95,286

)

At 31 December 2025

78,309

DEPRECIATION

At 1 January 2025

20,004

Charge for year

15,662

Eliminated on disposal

(19,057

)

At 31 December 2025

16,609

NET BOOK VALUE

At 31 December 2025

61,700

At 31 December 2024

76,466

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

696,107

Additions

85,580

Disposals

(706,619

)

Revaluations

10,611

At 31 December 2025

85,679

NET BOOK VALUE

At 31 December 2025

85,679

At 31 December 2024

696,107

The fair value of listed investments was determined with reference to the quoted market price at the reporting date. The cost of the investments at acquisition was £72,664.

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Other debtors

30,395

52,422

31.12.25

31.12.24

£

£

Amounts falling due after more than one year:

Other debtors

509,000

509,000

Aggregate amounts

539,395

561,422

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

172,574

Hire purchase contracts

5,222

18,950

Trade creditors

-

439,831

Other creditors

65,129

23,936

70,351

655,291

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

36,030

67,862

9.	DEFERRED TAX

£

Balance at 1 January 2025

(51,812

)

Provided during year

22,692

Balance at 31 December 2025

(29,120

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1

Ordinary

1

1

1

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 31 December 2025, the company owed the director £63,509 (2024: £22,881).

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R G Forbes.