REGISTERED NUMBER: 11192454 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

BERNOULLI HOMES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

T F A Neal

Mrs H M Neal

REGISTERED OFFICE:

The Old Corporation Yard

Water Street

WALLASEY

Cheshire

CH44 8AP

REGISTERED NUMBER:

11192454 (England and Wales)

ACCOUNTANTS:

Chandley Robinson Limited

Chartered Accountants

8A Manor Close

Cheadle Hulme

Cheadle

Cheshire

SK8 7DJ

FIXED ASSETS

Tangible assets

4

1

397

Investment property

5

200,000

160,000

200,001

160,397

CURRENT ASSETS

Debtors

6

489

500

Cash at bank

13,151

47,623

13,640

48,123

CREDITORS

Amounts falling due within one year

7

3,973

2,965

NET CURRENT ASSETS

9,667

45,158

TOTAL ASSETS LESS CURRENT LIABILITIES

209,668

205,555

CREDITORS

Amounts falling due after more than one year

8

(79,253

)

(121,978

)

PROVISIONS FOR LIABILITIES

(20,227

)

(12,702

)

NET ASSETS

110,188

70,875

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

86,231

53,831

Retained earnings

23,857

16,944

SHAREHOLDERS' FUNDS

110,188

70,875

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 29th December 2025 and were signed on its behalf by:

T F A Neal - Director

Mrs H M Neal - Director

1.	STATUTORY INFORMATION

Bernoulli Homes 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of rents received.

Tangible fixed assets

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

Fixtures and fittings

-

15% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st April 2024

and 31st March 2025

3,949

DEPRECIATION

At 1st April 2024

3,552

Charge for year

396

At 31st March 2025

3,948

NET BOOK VALUE

At 31st March 2025

1

At 31st March 2024

397

5.	INVESTMENT PROPERTY

The property was valued, by the directors,at 31 March 2025, at £200,000.

Fair value at 31st March 2025 is represented by:

£

Valuation in 2019

66,458

Valuation in 2025

40,000

Cost

93,542

200,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

489

500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,697

822

Other creditors

2,276

2,143

3,973

2,965

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

79,253

121,978

2025

2024

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

79,253

121,978

9.

RESERVES

Fair

value

reserve

£

At 1st April 2024

53,831

Fair value adjustment

32,400

At 31st March 2025

86,231

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES