Bulwark Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11528050

Bulwark Investments Limited

Filleted Unaudited Financial Statements

Year ended

31 August 2025

Bulwark Investments Limited

Financial Statements

Year ended 31 August 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Bulwark Investments Limited

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		38,696		49,704

Current assets

Debtors	6	33,737	54,276
Investments	7	68,952	109,436
Cash at bank and in hand		274,688	279
		----------	----------
		377,377	163,991

Creditors: amounts falling due within one year	8	2,858		23,450
		----------		----------
Net current assets			374,519		140,541
			----------		----------
Total assets less current liabilities			413,215		190,245

Provisions	7,352	9,444
	----------	----------
Net assets	405,863	180,801
	----------	----------

Capital and reserves

Called up share capital	100	100
Profit and loss account	405,763	180,701
	----------	----------
Shareholders funds	405,863	180,801
	----------	----------

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 income statement 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 .

Bulwark Investments Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 7 May 2026 , and are signed on behalf of the board by:

Mr R Guy

Director

Company registration number: 11528050

Bulwark Investments Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 128 City Road, London, EC1V 2NX.

2. Statement of compliance

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

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

(c) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from provision of services is recognised when the sales invoice is issued.

(d) Current and deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

(e) Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

(f) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

(g) 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:

Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

(h) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

(i) Defined contributions plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 September 2024	85,981	3,679	89,660
Additions	–	1,892	1,892
	--------	-------	--------
At 31 August 2025	85,981	5,571	91,552
	--------	-------	--------
Depreciation
At 1 September 2024	37,617	2,339	39,956
Charge for the year	12,091	809	12,900
	--------	-------	--------
At 31 August 2025	49,708	3,148	52,856
	--------	-------	--------
Carrying amount
At 31 August 2025	36,273	2,423	38,696
	--------	-------	--------
At 31 August 2024	48,364	1,340	49,704
	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	42,100
Other debtors	33,737	12,176
	--------	--------
	33,737	54,276
	--------	--------

7. Investments

	2025	2024
	£	£
Company investments	68,952	109,436
	--------	----------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,858	1,509
Corporation tax	–	17,896
Other creditors	–	4,045
	-------	--------
	2,858	23,450
	-------	--------

9. Related party transactions

The directors who are also shareholders had current accounts with the company during the year. At the year end the balance owing to the Directors by the Company was £Nil, (2024 £4,045).