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Registration number: 00610625

Bulmer Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Bulmer Investments Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Bulmer Investments Limited

(Registration number: 00610625)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,969 | 2,377
Other financial assets | 5 | 74,704 | 74,854
|  | 76,673 | 77,231
Current assets |  |  |
Debtors | 6 | 1,100 | 4,828
Cash at bank and in hand |  | 16,111 | 56,883
|  | 17,211 | 61,711
Creditors: Amounts falling due within one year | 7 | (700) | (6,690)
Net current assets |  | 16,511 | 55,021
Net assets |  | 93,184 | 132,252
Capital and reserves |  |  |
Called up share capital | 8 | 34 | 34
Other reserves |  | 7 | 7
Retained earnings |  | 93,143 | 132,211
Shareholders' funds |  | 93,184 | 132,252

For the financial 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 28 April 2026 and signed on its behalf by:

......................................... Mr N J L Chance Company secretary and director

Bulmer Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Jesmond House
Bourton Road
Clanfield
Bampton
Oxon
OX18 2PB

These financial statements were authorised for issue by the Board on 28 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Bulmer Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is calculated so as to write off the cost or valaution of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings, fixtures and equipment - 25% straight line
If there is an indication that there has been a signficant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Bulmer Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 6,112 | 6,112
At 31 August 2025 | 6,112 | 6,112
Depreciation
At 1 September 2024 | 3,735 | 3,735
Charge for the year | 408 | 408
At 31 August 2025 | 4,143 | 4,143
Carrying amount
At 31 August 2025 | 1,969 | 1,969
At 31 August 2024 | 2,377 | 2,377

Bulmer Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Other financial assets (current and non-current)

| Portfolio assets £ | Other holdings £ | Total £
Non-current financial assets
Cost or valuation
At 1 September 2024 | 34,207 | 42,105 | 76,312
Fair value adjustments | 2,164 | - | 2,164
Revaluations | - | (8,624) | (8,624)
Additions | 19,966 | - | 19,966
Disposals | (15,114) | - | (15,114)
At 31 August 2025 | 41,223 | 33,481 | 74,704
Carrying amount
At 31 August 2025 | 41,223 | 33,481 | 74,704

6 | Debtors

| 2025 £ | 2024 £
Prepayments | - | 2,534
Other debtors | 1,100 | 2,294
| 1,100 | 4,828

Bulmer Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 2,786
Taxation and social security | - | 989
Accruals and deferred income | 700 | 2,915
| 700 | 6,690

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Called up share capital of £0.10 each | 341 | 34 | 341 | 34

9 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £33.34 (2024 - £Nil) per each Ordinary shares |  | 11,370 |  | -