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Registered number: 01635573
Bernard Mansion Management Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Kite Accountants
Lombard House Centre
12-17 Upper Bridge Street
Canterbury
Kent
CT1 2NF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01635573
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75 75
75 75
CURRENT ASSETS
Debtors 5 11,931 10,413
Cash at bank and in hand 18,340 16,192
30,271 26,605
Creditors: Amounts Falling Due Within One Year 6 (2,146 ) (853 )
NET CURRENT ASSETS (LIABILITIES) 28,125 25,752
TOTAL ASSETS LESS CURRENT LIABILITIES 28,200 25,827
Creditors: Amounts Falling Due After More Than One Year 7 (24,875 ) (22,502 )
NET ASSETS 3,325 3,325
CAPITAL AND RESERVES
Called up share capital 8 75 75
Revaluation reserve 9 75 75
Profit and Loss Account 3,175 3,175
SHAREHOLDERS' FUNDS 3,325 3,325
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Hill
Director
Mr Paul Woolford
Director
27/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bernard Mansion Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01635573 . The registered office is Flat 11 Bernard Mansion, Herbrand Street, London, WC1N 1LB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 0
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold
£
Cost
As at 1 January 2023 75
As at 31 December 2023 75
Net Book Value
As at 31 December 2023 75
As at 1 January 2023 75
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 33
Prepayments and accrued income 11,931 10,380
11,931 10,413
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,146 853
2,146 853
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Sinking fund 24,875 22,502
24,875 22,502
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 75 75
9. Reserves
Revaluation Reserve
£
As at 1 January 2023 75
As at 31 December 2023 75
Page 4