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Unaudited Financial Statements Bonumcorpus (No.53) Limited For the year ended 30 September 2025 Registered number: NI664543
Bonumcorpus (No.53) Limited
Company Information
Directors | John Chambers
| William Chambers
Company secretary | William Chambers
Registered number | NI664543
Registered office | 7 Moneydarragh Road
| Annalong
| Newry
| County Down United Kingdom
| BT34 4TY
Accountants | Grant Thornton Advisors (NI) LLP
| Chartered Accountants
| 12 - 15 Donegall Square West
| Belfast
| BT1 6JH
Bonumcorpus (No.53) Limited
Contents
| Page
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3 - 5
Independent Accountant's Report to the directors of the unaudited financial statements of Bonumcorpus (No.53) Limited for the year ended 30 September 2025 In order to assist you fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Bonumcorpus (No.53) Limited for the year ended 30 September 2025, which comprise the Statement of Comprehensive Income, the Statement of Financial Position and the related notes to the financial statements, including a summary of significant accounting policies, from the company's accounting records and from information and explanations you have given to us. The financial statements have been prepared on the basis set out in the notes to the financial statements. This report is made solely to the directors of Bonumcorpus (No.53) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely that we might compile the financial statements that we have been engaged to compile, report to the company's directors that we have done so and state those matters that we have agreed to state to the directors of Bonumcorpus (No.53) Limited, as a body, in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bonumcorpus (No.53) Limited and its directors, as a body, for our work or for this report. We have carried out this engagement in accordance with International Standard on Related Services 4410 (Revised) Compilation Engagements issued by the International Auditing and Assurance Standards Board (the ‘IAASB’’) and have complied with the ethical guidance laid down by the IESBA Code and Chartered Accountants Ireland relating to members undertaking the compilation of financial statements. You have approved the financial statements for the year ended 30 September 2025 and you have acknowledged on the Statement of Financial Position as at 30 September 2025 your duty to ensure that Bonumcorpus (No.53) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view in accordance with the Companies Act 2006. You consider that Bonumcorpus (No.53) Limited is exempt from the statutory audit requirement for the year ended 30 September 2025. We have not been instructed to carry out an audit or review the financial statements of Bonumcorpus (No.53) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Grant Thornton Advisors (NI) LLP |
Chartered Accountants 12 - 15 Donegall Square West Belfast BT1 6JH |
Date: 24 November 2025 Page 1
Bonumcorpus (No.53) Limited Registered number:NI664543
Statement of Financial Position As at 30 September 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 1,335,848 |  | 1,335,848
|  |  | 1,335,848 |  | 1,335,848
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2 |  | 2 |
|  | 2 |  | 2 |
Total assets less current liabilities |  |  | 1,335,850 |  | 1,335,850
Net assets |  |  | 1,335,850 |  | 1,335,850
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 4 |  | 4
Merger reserve | 8 |  | 1,335,846 |  | 1,335,846
|  |  | 1,335,850 |  | 1,335,850
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 November 2025.
William Chambers
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
Bonumcorpus (No.53) Limited
Notes to the Financial Statements For the year ended 30 September 2025
1. | General information
Bonumcorpus (No. 53) Limited is a Company limited by shares which is registered and incorporated in the United Kingdom. The Company's registered office is 7 Moneydarragh Road, Annalong, Newry, County Down, United Kingdom, BT34 4TY. The principal activity of the company is that of a holding company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The financial statements are presented in Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Consolidation
These financial statements contain information about the company as an individual and do not contain consolidated financial information as the parent undertaking of a group. The company has taken advantage of exemptions available to small groups not to prepare consolidated financial statements.
| 2.3 | Going concern
The directors have assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
Bonumcorpus (No.53) Limited
Notes to the Financial Statements For the year ended 30 September 2025
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below: Carrying value of investments Investment in subsidiary undertakings is measured at cost less accumulated impairment. Where there is an indication of impairment the recoverable amount is estimated and compared with the carrying amount. The estimate of recoverable amount is considered in light of the trading and balance sheet strength of the subsidiary together with the director's best estimate of future performance of the subsidiary.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 1,335,848
| At 30 September 2025 | 1,335,848
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| Shellco Seafoods Limited | 7 Moneydarragh Road, Annalong, Newry, Down, BT34 4TY | Ordinary | 100%
Page 4
Bonumcorpus (No.53) Limited
Notes to the Financial Statements For the year ended 30 September 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2 | 2
|  | 2 | 2
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 380 (2024 - 380) Ordinary shares of £0.01 each | 4 | 4
8. | Reserves
Merger Reserve Includes any amounts created on issued share capital for their fair value in excess of their nominal value.
9. | Related party transactions
| The company has availed of the exemption under FRS102 section 33 which does not require disclosure of transactions entered into between any subsidiary undertaking which is wholly owned by a member of the group.
10. | Controlling party
The ultimate controlling parties are deemed to be William and John Chambers.
Page 5