Bernard Hunter (Holdings) Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: SC552478

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		6,331,060		6,331,060

			6,331,060		6,331,060
TOTAL ASSETS LESS CURRENT LIABILITIES			6,331,060		6,331,060

NET ASSETS			6,331,060		6,331,060

CAPITAL AND RESERVES
Called up share capital	5		6,331,060		6,331,060

SHAREHOLDERS' FUNDS			6,331,060		6,331,060

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.

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 M J Rafferty Director	Mr J Rafferty Director
29 October 2025

The notes on page 2 form part of these financial statements.

1. General Information

Bernard Hunter (Holdings) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC552478 . The registered office is 600 Gilmerton Road, Edinburgh, EH17 8RY.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense

in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investments

	Subsidiaries
	£
Cost
As at 1 April 2024	6,331,060

As at 31 March 2025	6,331,060

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	6,331,060

As at 1 April 2024	6,331,060

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	6,331,060	6,331,060