BULSTRODE CAMP LIMITED 31/03/2025 iXBRL

Company registration number: 01007710

BULSTRODE CAMP LIMITED

Company limited by guarantee

Unaudited filleted abridged financial statements

31 March 2025

BULSTRODE CAMP LIMITED

Company limited by guarantee

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

BULSTRODE CAMP LIMITED

Company limited by guarantee

Directors and other information


Directors	Mrs Elaine Whitehead
	Dr Vasso Tsatsami
	Mr Sukhi Gidar
	Mrs Cynthia Paterson
	Mr Rajesh Mittal
	Mrs Ammanpreet Kaur Sehajpal	(Appointed 25 June 2025)


Secretary	Common Ground Estate & Property Management Ltd


Company number	01007710


Registered office	Chiltern House
	45 Station Road
	Henley-on-Thames
	Oxfordshire
	RG9 1AT


Accountants	AIMS Accountants for Business
	36 Wattleton Road
	Beaconsfield
	Buckinghamshire
	HP9 1SE




	Bankers	Barclays Bank PLC
		32 High Street
		Chalfont St Peter
		Gerrards Cross
		Bucks SL9 9QD

BULSTRODE CAMP LIMITED

Company limited by guarantee

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of BULSTRODE CAMP LIMITED

Year ended 31 March 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025 which comprise the abridged statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

AIMS Accountants for Business

36 Wattleton Road

Beaconsfield

Buckinghamshire

HP9 1SE

14 August 2025

BULSTRODE CAMP LIMITED

Company limited by guarantee

Abridged statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	321		321
Investments	6	117,556		117,556
		_______		_______
			117,877		117,877

Current assets
Debtors		27,502		31,920
Cash at bank and in hand		72,058		147,408
		_______		_______
		99,560		179,328
Creditors: amounts falling due
within one year		( 10,396)		( 9,973)
		_______		_______
Net current assets			89,164		169,355
			_______		_______
Total assets less current liabilities			207,041		287,232


Provisions for liabilities			-		( 3,061)

			_______		_______
Net assets			207,041		284,171
			_______		_______

Capital and reserves
Revaluation reserve			117,877		117,877
Other reserves			82,129		150,706
Profit and loss account			7,035		15,588
			_______		_______
Members funds			207,041		284,171
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 14 August 2025 , and are signed on behalf of the board by:

Mrs Elaine Whitehead Mr Rajesh Mittal

Director Director

Company registration number: 01007710

BULSTRODE CAMP LIMITED

Company limited by guarantee

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by guarantee, registered in England. The address of the registered office is Common Ground Estate Mangement & Property Ltd, Chiltern House, 45 Station Road, Henley-on-Thames, Oxfordshire, RG9 1AT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Road Maintenance Reserve Fund

In prior years, income received for the road maintenance fund was included within gross income in the profit and loss account, and related expenditure was shown separately. During the current year, the company has changed its presentation of these items. Income received specifically for the road maintenance fund is now recognised directly within a designated fund in the balance sheet. Expenditure incurred for road maintenance is shown as a reduction of this fund. This change has been made to better reflect the restricted nature of the income and its intended use. Comparative figures have been restated where applicable to ensure consistency and comparability.

4. Limited by guarantee

The company is limited by Guarantee

5. Tangible assets


		£
	Cost
	At 1 April 2024 and 31 March 2025	321
		_______
	Depreciation
	At 1 April 2024 and 31 March 2025	-
		_______
	Carrying amount
	At 31 March 2025	321
		_______
	At 31 March 2024	321
		_______

6. Investments


		£
	Cost
	At 1 April 2024 and 31 March 2025	117,556
		_______
	Impairment
	At 1 April 2024 and 31 March 2025	-
		_______
	Carrying amount
	At 31 March 2025	117,556
		_______
	At 31 March 2024	117,556
		_______