Acorah Software Products - Accounts Production 16.8.200 true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05418576 Mr D M Bernard Mrs A M Bernard true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05418576 2024-03-31 05418576 2025-03-31 05418576 2024-04-01 2025-03-31 05418576 frs-core:ShareCapital 2025-03-31 05418576 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05418576 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05418576 frs-bus:SmallEntities 2024-04-01 2025-03-31 05418576 frs-bus:EntityHasNeverTraded 2024-04-01 2025-03-31 05418576 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05418576 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05418576 1 2024-04-01 2025-03-31 05418576 frs-bus:Director1 2024-04-01 2025-03-31 05418576 frs-bus:Director2 2024-04-01 2025-03-31 05418576 frs-countries:EnglandWales 2024-04-01 2025-03-31 05418576 2023-03-31 05418576 2024-03-31 05418576 2023-04-01 2024-03-31 05418576 frs-core:ShareCapital 2024-03-31
Registered number: 05418576
Bernard Construction (Stepney) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 05418576
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1 1
1 1
NET CURRENT ASSETS (LIABILITIES) 1 1
TOTAL ASSETS LESS CURRENT LIABILITIES 1 1
NET ASSETS 1 1
CAPITAL AND RESERVES
Called up share capital 5 1 1
SHAREHOLDERS' FUNDS 1 1
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 D M Bernard
Director
27/12/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bernard Construction (Stepney) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05418576 . The registered office is Warren Appartments , 8 A Station Rise, Tulse Hill, London, SE27 9BW.
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. Taxation
Taxation for the year comprises current and deferred 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 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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors
2025 2024
£ £
Due after more than one year
Amounts owed by group undertakings 1 1
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
6. Related Party Transactions
Included in other debtors is an amount of £1 (2024: £1) owed to the company by Bernard Construction Limited, its parent company.
7. Ultimate Controlling Party
The ultimate controlling party is Mr D M Bernard, a director of both Bernard Construction (Stepney) Limited and Bernard Construction Limited.
Page 2