Registered number
07102297
Berman Wells Limited
Filleted Accounts
31 December 2025

Berman Wells Limited
Registered number: | 07102297
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 760,000 |  |  | 760,000
Current assets
Debtors | 4 |  | 880 |  |  | -
Cash at bank and in hand |  |  | 12,542 |  |  | 17,326
|  |  | 13,422 |  |  | 17,326
Creditors: amounts falling due within one year | 5 |  | (4,883) |  |  | (8,537)
Net current assets |  |  |  | 8,539 |  |  | 8,789
Net assets |  |  |  | 768,539 |  |  | 768,789
Capital and reserves
Called up share capital |  |  |  | 9,601 |  |  | 9,601
Share premium |  |  |  | 440,400 |  |  | 440,400
Revaluation reserve | 6 |  |  | 104,019 |  |  | 104,019
Profit and loss account |  |  |  | 214,519 |  |  | 214,769
Shareholders' funds |  |  |  | 768,539 |  |  | 768,789
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
G B Berman
Director
Approved by the board on 22 April 2026

Berman Wells Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover represents rent receivable from letting properties.
| Investments
| Investments in residential properties and joint ventures are measured at cost plus any increase in value when valued from time to time. Where the current value is more than that shown in the balance sheet a note provided giving a guide as to the Directors' estimate of current value.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 3 |  | 3
3 | Investments
Other
investments
£
| Fair value
| At 1 January 2025 | 760,000
| At 31 December 2025 | 760,000
| The figure shown above is the cost plus revaluations made in 2013 and 2017. In the opinion of the Directors the market value of the investment properties is in the region of £800,000. This was not a professional valuation and the increase in value is not reflected in the accounts.
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 880 |  | -
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 3,164 |  | 4,572
| Other creditors | 1,719 |  | 3,965
|  |  |  |  |  | 4,883 |  | 8,537
| Included in other creditors above is a loan of £1,718 (2024 - £3,965) from,
| G B Berman, a company director.
6 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 January 2025 | 104,019 |  | 104,019
| At 31 December 2025 | 104,019 |  | 104,019
7 | Other information
| Berman Wells Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Berman Wells Limited
| 23 Frarydene
| Southborne
| West Sussex
| PO10 8HU

Berman Wells Limited 07102297 false 2025-01-01 2025-12-31 2025-12-31 VT Final Accounts February 2026 G B Berman No description of principal activity 07102297 2024-01-01 2024-12-31 07102297 core:WithinOneYear 2024-12-31 07102297 core:ShareCapital 2024-12-31 07102297 core:SharePremium 2024-12-31 07102297 core:OtherReservesSubtotal 2024-12-31 07102297 core:RetainedEarningsAccumulatedLosses 2024-12-31 07102297 core:RevaluationReserve 2023-12-31 07102297 2025-01-01 2025-12-31 07102297 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07102297 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07102297 bus:Director40 2025-01-01 2025-12-31 07102297 countries:England 2025-01-01 2025-12-31 07102297 bus:FRS102 2025-01-01 2025-12-31 07102297 bus:FilletedAccounts 2025-01-01 2025-12-31 07102297 2025-12-31 07102297 core:WithinOneYear 2025-12-31 07102297 core:ShareCapital 2025-12-31 07102297 core:SharePremium 2025-12-31 07102297 core:OtherReservesSubtotal 2025-12-31 07102297 core:RetainedEarningsAccumulatedLosses 2025-12-31 07102297 core:RevaluationReserve 2025-12-31 07102297 2024-12-31 07102297 core:RevaluationReserve 2024-12-31 iso4217:GBP xbrli:pure