CO-HOUSING BRISTOL LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05213764

CO-HOUSING BRISTOL LIMITED

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 August 2025

CO-HOUSING BRISTOL LIMITED

Company Limited by Guarantee

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	1,339,675	1,250,000

Current assets

Debtors	6	9,543	9,840
Cash at bank and in hand		53,886	114,431
		--------	---------
		63,429	124,271

Creditors: amounts falling due within one year	7	36,523	63,783
		--------	---------
Net current assets		26,906	60,488
		------------	------------
Total assets less current liabilities		1,366,581	1,310,488

Creditors: amounts falling due after more than one year	8	1,114,079	1,074,093
		------------	------------
Net assets		252,502	236,395
		------------	------------

Capital and reserves

Revaluation reserve	426,948	426,948
Profit and loss account	( 174,446)	( 190,553)
	---------	---------
Members funds	252,502	236,395
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CO-HOUSING BRISTOL LIMITED

Company Limited by Guarantee

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 9 April 2026 , and are signed on behalf of the board by:

A JOHNSON	R PAREKH
Director	Director

Company registration number: 05213764

CO-HOUSING BRISTOL LIMITED

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Lower Knowle Farm, Berrow Walk, Bristol, BS3 5ES.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Equipment	-	25% straight line
Office Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either 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.

4. Company limited by guarantee

The company is limited by guarantee and does not have a share capital. The liability of the members in the event of the company being liquidated is limited to one pound per member.

5. Tangible assets

	Land and buildings	Plant and machinery	Office equipment	Total
	£	£	£	£
Cost
At 1 September 2024	1,250,000	1,807	288	1,252,095
Additions	89,675	–	–	89,675
	------------	-------	----	------------
At 31 August 2025	1,339,675	1,807	288	1,341,770
	------------	-------	----	------------
Depreciation
At 1 September 2024 and 31 August 2025	–	1,807	288	2,095
	------------	-------	----	------------
Carrying amount
At 31 August 2025	1,339,675	–	–	1,339,675
	------------	-------	----	------------
At 31 August 2024	1,250,000	–	–	1,250,000
	------------	-------	----	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	4,653	5,393
Other debtors	4,890	4,447
	-------	-------
	9,543	9,840
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	30,407	62,715
Other creditors	6,116	1,068
	--------	--------
	36,523	63,783
	--------	--------

The bank loan is secured with a charge on the freehold property.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	649,055	681,950
Other creditors	465,024	392,143
	------------	------------
	1,114,079	1,074,093
	------------	------------

The bank loan is secured with a charge on the freehold property.

9. Related party transactions

The company was under the control of the directors throughout the current and previous year. Included within creditors due after more than one year is £465,024 which represents loans from the following serving directors shown below. These amounts are interest free. J DE SOUSA - £ 115,514 S DE SOUSA - £ 108,696 Z GOODMAN - £ 83,379 M E MARSTON - £ 4,770 N WHITEHEAD - £ 67,961 M BROWN - £ 84,704