REGISTERED NUMBER: 04371559

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Baccus Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S Yarlett

Mrs H J Yarlett

REGISTERED OFFICE:

The Barn House

Pleasley Road

Whiston

ROTHERHAM

S60 4NE

REGISTERED NUMBER:

04371559

ACCOUNTANTS:

Parkins Accountants Ltd

T/A, Parkins, Chartered Accountants

Moor Park House

Bawtry Rd

Wickersley

Rotherham

South Yorkshire

S66 2BL

FIXED ASSETS

Tangible assets

4

31,400

39,250

Investments

5

8,154,831

7,105,000

8,186,231

7,144,250

CURRENT ASSETS

Debtors

6

247,360

247,360

Cash at bank

41,457

31,177

288,817

278,537

CREDITORS

Amounts falling due within one year

7

3,639,611

3,783,798

NET CURRENT LIABILITIES

(3,350,794

)

(3,505,261

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,835,437

3,638,989

PROVISIONS FOR LIABILITIES

9,813

9,813

NET ASSETS

4,825,624

3,629,176

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

9

3,562,672

2,512,841

Retained earnings

1,261,952

1,115,335

SHAREHOLDERS' FUNDS

4,825,624

3,629,176

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 30 October 2026 and were signed on its behalf by:

M S Yarlett - Director

1.	STATUTORY INFORMATION

Baccus Management Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover

Income relates to rents receivable properties within the United Kingdom. The company is not VAT registered.

Tangible fixed assets

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 February 2025

and 31 January 2026

140,914

DEPRECIATION

At 1 February 2025

101,664

Charge for year

7,850

At 31 January 2026

109,514

NET BOOK VALUE

At 31 January 2026

31,400

At 31 January 2025

39,250

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST OR VALUATION

At 1 February 2025

7,105,000

Revaluations

1,049,831

At 31 January 2026

8,154,831

NET BOOK VALUE

At 31 January 2026

8,154,831

At 31 January 2025

7,105,000

Investment properties were revalued by the directors on 31/01/2023. The directors have 30 years experience of the investment property market and have been valued at open market value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

247,360

247,360

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,659,000

2,659,000

Tax

54,822

25,063

Social security and other taxes

509

114

Other creditors

66,000

64,500

Directors' current accounts

844,260

1,030,053

Accrued expenses

15,020

5,068

3,639,611

3,783,798

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

2,659,000

2,659,000

Svenska Handelsbanken AB have provided a revolving credit facility to the company which is secured

by various legal charges dated 15 December 2011.

M S and H J Yarlett hold a second charge over land at Moorgate Road, Rotherham dated 10 August

2006 as security for a specified sum of £1,162,500 of the directors loan account.

M S Yarlett holds a second charge over the land at Moorgate Road, Rotherham dated 23 December

2003 as security for a specified sum of £225,000 of the directors loan account.

9.

RESERVES

Revaluation

reserve

£

At 1 February 2025

2,512,841

Revaluations

1,049,831

At 31 January 2026

3,562,672

10.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.