Bernard Hainult Ltd


Directors	Mandeep Singh Binning
	Antonis Demetri
	Antonis Theori


Registered Address	2nd Floor 10-12 Bourlet Close
	London
	W1W 7BR


Place of Business	Olive Tree Centre
	472A Larkshall Road
	Higham's Park
	London
	E4 9HH


Registered Number	12580986 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		7,200,000		7,200,000
			7,200,000		7,200,000
Current assets
Debtors	4,5	94,679		146,244
Cash at bank and on hand		167,254		63,240
		261,933		209,484
Creditors amounts falling due within one year	6	(570,046)		(566,678)
Net current assets (liabilities)			(308,113)		(357,194)
Total assets less current liabilities			6,891,887		6,842,806
Creditors amounts falling due after one year	7		(3,917,130)		(3,933,290)
Provisions for liabilities	8		(789,568)		(789,568)
Net assets			2,185,189		2,119,948
Capital and reserves
Called up share capital			150		150
Other reserves			2,368,704		2,368,704
Profit and loss account			(183,665)		(248,906)
Shareholders' funds			2,185,189		2,119,948

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 June 2026, and are signed on its behalf by:

Antonis Theori
Director
Registered Company No. 12580986

Bernard Hainult Ltd

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the net value of the rent received as per rental agreements.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Investment property
	Investment Properties are stated at fair market valuations. Surplus or deficit arising on there valuation are transferred to the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 May 25	7,200,000	7,200,000
At 30 April 26	7,200,000	7,200,000
Net book value
At 30 April 26	7,200,000	7,200,000
At 30 April 25	7,200,000	7,200,000


	The valuation of properties has been carried out by the directors of the company and reflects the fair market value at the balance sheet date. The historical cost of the investment property is £4,041,727.

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	36,333	67,347
Other debtors	17,981	15,360
Prepayments and accrued income	27,285	40,646
Total	81,599	123,353

5.	Debtors: amounts due after one year

	2026	2025
	£	£
Other debtors	13,080	22,890
Total	13,080	22,890

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	24,118	27,450
Bank borrowings and overdrafts	15,647	15,135
Other creditors	527,280	518,363
Accrued liabilities and deferred income	3,001	5,730
Total	570,046	566,678


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	3,917,130	3,933,290
Total	3,917,130	3,933,290


	The bank and bridging loans are secured against the properties and personal guaranties are given by the directors.

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	789,568	789,568
Total	789,568	789,568