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REGISTERED NUMBER: 09021050 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

FOR

BUELLER LIMITED

BUELLER LIMITED (REGISTERED NUMBER: 09021050)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

BUELLER LIMITED

COMPANY INFORMATION

FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

| DIRECTOR: | R S Cowlard

| REGISTERED OFFICE: | 14 Greenhill Down

| Alveston

| Bristol

| Avon

| BS35 3PB

| REGISTERED NUMBER: | 09021050 (England and Wales)

| ACCOUNTANTS: | Randall & Payne LLP

| Chartered Accountants

| Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

BUELLER LIMITED (REGISTERED NUMBER: 09021050)

BALANCE SHEET

30 NOVEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | - |  | 560 |  |

CURRENT ASSETS

Inventories | - |  | 14,410 |  |

Debtors | 5 | 240,139 |  | 130,944 |  |

Cash at bank | 30,569 |  | 27,602 |  |

270,708 |  | 172,956 |  |

CREDITORS

Amounts falling due within one year | 6 | 55,527 |  | 39,683 |  |

NET CURRENT ASSETS | 215,181 |  | 133,273 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 215,181 |  | 133,833 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 215,081 |  | 133,733 |  |

SHAREHOLDERS' FUNDS | 215,181 |  | 133,833 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 November 2025 and were signed by:

R S Cowlard - Director

BUELLER LIMITED (REGISTERED NUMBER: 09021050)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

1. | STATUTORY INFORMATION

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

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Income is recognised as the work is completed.

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

| Financial instruments

| Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

BUELLER LIMITED (REGISTERED NUMBER: 09021050)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Going concern

| The directors intention is to liquidate the company, although formal proceedings have not yet started at the point these accounts have been approved.

| Provisions

| Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2023 - 1 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Computer

| equipment

£ |

| COST

| At 1 June 2023 | 4,476 |  |

| Disposals | (4,476 | ) |

| At 30 November 2024 | - |  |

| DEPRECIATION

| At 1 June 2023 | 3,916 |  |

| Charge for period | 520 |  |

| Eliminated on disposal | (4,436 | ) |

| At 30 November 2024 | - |  |

| NET BOOK VALUE

| At 30 November 2024 | - |  |

| At 31 May 2023 | 560 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | 60,162 |  | 32,609 |  |

| Directors' loan accounts | 179,977 |  | 98,335 |  |

240,139 |  | 130,944 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Corporation Tax | 54,889 |  | 30,639 |  |

| Social security and other taxes | - |  | 407 |  |

| VAT | - |  | 8,029 |  |

| Accrued expenses | 638 |  | 608 |  |

55,527 |  | 39,683 |  |

BUELLER LIMITED (REGISTERED NUMBER: 09021050)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

7. | TRANSACTIONS WITH DIRECTORS

| The following advances and credits to a director subsisted during the period ended 30 November 2024 and the year ended 31 May 2023:

2024 | 2023 |

£ | £ |

| R S Cowlard

| Balance outstanding at start of period | 98,335 |  | 75,212 |  |

| Amounts advanced | 106,159 |  | 68,255 |  |

| Amounts repaid | (24,517 | ) | (45,132 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 179,977 |  | 98,335 |  |

| Interest has been charged on the balance at the HMRC approved rates and there are no set repayment terms.