REGISTERED NUMBER: 07532307 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 MARCH 2025 TO 27 FEBRUARY 2026

FOR

BBL TRADING & INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Ruddick

REGISTERED OFFICE:

129-131

The Metal Box Factory

30 Great Guildford Street

London

SE1 0HS

REGISTERED NUMBER:

07532307 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Investments

4

30,000

30,000

Investment property

5

2,321,907

2,345,000

2,351,907

2,375,000

CURRENT ASSETS

Debtors

6

118,401

132,816

Cash at bank

1,320

249,218

119,721

382,034

CREDITORS

Amounts falling due within one year

7

106,927

113,030

NET CURRENT ASSETS

12,794

269,004

TOTAL ASSETS LESS CURRENT LIABILITIES

2,364,701

2,644,004

PROVISIONS FOR LIABILITIES

8

35,046

40,819

NET ASSETS

2,329,655

2,603,185

CAPITAL AND RESERVES

Called up share capital

9

80

80

Special reserve

105,175

122,495

Capital redemption reserve

20

20

Retained earnings

2,224,380

2,480,590

SHAREHOLDERS' FUNDS

2,329,655

2,603,185

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 October 2026 and were signed by:

Mr P Ruddick - Director

1.	STATUTORY INFORMATION

BBL Trading & Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on the going concern basis on the basis of ongoing financial support from the directors and fellow group companies and the continued availability of credit and banking facilities.

The preparation of financial statements in conformity with FRS 102 section 1A requires the use of certain critical accounting estimates. lt also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

SIGNIFICANT JUDGEMENTS AND ESTIMATES

In preparing the financial statements, management were not required to make any estimates or judgements which materially affect reported income, expenses, assets, liabilities or disclosure of contingent assets and liabilities.

TURNOVER

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

INVESTMENT PROPERTY

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

FINANCIAL INSTRUMENTS

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention 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.

Classification of financial liabilities

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.

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 payment 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 greater than one year are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST OR VALUATION

At 1 March 2025

and 27 February 2026

30,000

NET BOOK VALUE

At 27 February 2026

30,000

At 28 February 2025

30,000

Cost or valuation at 27 February 2026 is represented by:

Unlisted

investments

£

Valuation in 2017

4,696

Valuation in 2018

8,474

Valuation in 2021

3,194

Cost

13,636

30,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

2,345,000

Revaluations

(23,093

)

At 27 February 2026

2,321,907

NET BOOK VALUE

At 27 February 2026

2,321,907

At 28 February 2025

2,345,000

Fair value at 27 February 2026 is represented by:

£

Valuation in 2015

455,445

Valuation in 2025

(305,000

)

Valuation in 2026

(23,093

)

Cost

2,194,555

2,321,907

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

24,000

-

Other debtors

93,750

125,000

Prepayments

651

7,816

118,401

132,816

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

354

7,782

Taxation and social security

66,001

105,083

Other creditors

40,572

165

106,927

113,030

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

35,046

40,819

Deferred

tax

£

Balance at 1 March 2025

40,819

Provided during period

(5,773

)

Deferred tax provision

Balance at 27 February 2026

35,046

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

80

Ordinary shares

£1

80

80

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Ruddick.