REGISTERED NUMBER: SC413205 (Scotland)

BERNSTEIN FLEMING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J G Thomson

Mrs M E Thomson

REGISTERED OFFICE:

16 Royal Crescent

Glasgow

G3 7SL

REGISTERED NUMBER:

SC413205 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

CURRENT ASSETS

Debtors

5

45,240

114,280

Cash at bank

1,310,202

1,305,950

1,355,442

1,420,230

CREDITORS

Amounts falling due within one year

6

116,453

189,471

NET CURRENT ASSETS

1,238,989

1,230,759

TOTAL ASSETS LESS CURRENT LIABILITIES

1,238,989

1,230,759

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,238,889

1,230,659

SHAREHOLDERS' FUNDS

1,238,989

1,230,759

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 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 5 November 2025 and were signed on its behalf by:

J G Thomson - Director

1.	STATUTORY INFORMATION

Bernstein Fleming Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover represents services provided in the period, excluding value added tax.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the period comprises current 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 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.

Going concern

The directors have not prepared the accounts on a going concern basis as the company has ceased trading.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

2,589

Disposals

(2,589

)

At 30 September 2025

-

DEPRECIATION

At 1 January 2025

2,589

Eliminated on disposal

(2,589

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.12.24

£

£

Trade debtors

45,240

112,220

Other debtors

-

2,060

45,240

114,280

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.12.24

£

£

Taxation and social security

26,924

94,758

Other creditors

89,529

94,713

116,453

189,471

7.	RELATED PARTY DISCLOSURES

At 30 September 2025, one of the company's directors had provided the company with an interest free loan of £85,329. There are no fixed repayment terms for this loan, which is included within other creditors.

At 31 December 2024, one of the company's directors had provided the company with a loan of £81,551 which is included in other creditors. Interest on this loan was charged.