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BNK2 LTD

Registered Number
16039747
(England and Wales)

Unaudited Financial Statements for the Period ended
31 October 2025

BNK2 LTD
Company Information
for the period from 24 October 2024 to 31 October 2025

Directors | Bhavna Ghedia
| Naresh Ranchhod Ghedia

Registered Address | Suite 9 30 Bancroft
| Hitchin
| SG5 1LE

Registered Number | 16039747 (England and Wales)

BNK2 LTD
Statement of Financial Position
31 October 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 |  |  | 222,122
|  |  |  | 222,122
Current assets |  |  |  |
Debtors |  | 108 |  |
Cash at bank and on hand |  | 819 |  |
|  | 927 |  |
Creditors amounts falling due within one year | 4 | (6,898) |  |
Net current assets (liabilities) |  |  |  | (5,971)
Total assets less current liabilities |  |  |  | 216,151
Creditors amounts falling due after one year | 5 |  |  | (235,525)
Net assets |  |  |  | (19,374)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 10
Profit and loss account |  |  |  | (19,384)
Shareholders' funds |  |  |  | (19,374)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 June 2026, and are signed on its behalf by:
Naresh Ranchhod Ghedia Director Registered Company No. 16039747

BNK2 LTD
Notes to the Financial Statements
for the period ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 0

3. | Investment property
--- | ---

|  | £
| Additions | 222,122
| At 31 October 25 | 222,122

4. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other creditors | 5,122
| Accrued liabilities and deferred income | 1,776
| Total | 6,898

5. | Creditors: amounts due after one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Bank borrowings and overdrafts | 97,475
| Other creditors | 138,050
| Total | 235,525

6. | Related party transactions
--- | ---
| Included within Creditors: amounts due after one year is a loan from Aqualite LLP, being a partnership wholly owned by the Directors of BNK2 Ltd. The outstanding balance as at 31st October 2025 is £138,050. The loan is interest free and repayable upon sale of the investment properties.