ACCOUNTS - Final Accounts preparation

Registered number: 04112494

BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

REGISTERED NUMBER: 04112494

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		-		2,384
			-		2,384
Current assets
Stocks	5	-		15,923
Debtors: amounts falling due within one year	6	100		36,450
Cash at bank and in hand		-		8,387
		100		60,760
Creditors: amounts falling due within one year	7	-		(28,031)
Net current assets			100		32,729
Total assets less current liabilities			100		35,113
Provisions for liabilities
Deferred tax	8	-		(307)
			-		(307)
Net assets			100		34,806

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		-	34,706
		100	34,806

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BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

REGISTERED NUMBER: 04112494

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 July 2026.

G Rosenheimer

Director

The notes on pages 3 to 9 form part of these financial statements.

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BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Bauhaus Developments Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom W1W 6XH.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

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BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following bases..

Depreciation is provided on the following basis:

				Plant and machinery	-	33%	on cost
				Fixtures and fittings	-	25%	on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its estimated selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

Page 6

BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£

At 1 April 2025	11,797	5,327	17,124
Transfers intra group	-	(5,327)	(5,327)
Disposals	(11,797)	-	(11,797)
At 31 March 2026	-	-	-

At 1 April 2025	11,797	2,943	14,740
Charge for the year on owned assets	-	595	595
Transfers intra group	-	(3,538)	(3,538)
Disposals	(11,797)	-	(11,797)
At 31 March 2026	-	-	-
Net book value
At 31 March 2026	-	-	-
At 31 March 2025	-	2,384	2,384

5.	Stocks
		2026	2025
		£	£

Stocks	-	15,923
	-	15,923

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BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	100	24,000
Prepayments and accrued income	-	12,450
	100	36,450

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	-	23,961
Other creditors	-	37
Accruals and deferred income	-	4,033
	-	28,031

Page 8

BAUHAUS LONDON LIMITED

(Formerly known as Bauhaus Developments Limited)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

8.	Deferred taxation

		2026
		£

	At beginning of year	(308)
	Charged to profit or loss	308
	At end of year	-

The deferred taxation balance is made up as follows:
	2026	2025
	£	£

	Deferred Tax	-	(308)
		-	(308)

9.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

99 (2025 - 99) Ordinary A shares of £1.00 each	99	99
1 (2025 - 1) Ordinary B share of £1.00	1	1

	100	100

10.

Discontinued operations

Bauhaus London Limited ceased trading on 31 March 2026 and no longer carries on any active business operations.

The financial statements have been prepared on a basis other than that of a going concern. This basis reflects the cessation of trading and includes, where appropriate, writing down the Company’s assets to their net realisable value.

The financial statements do not include any provision for the future costs of terminating the business of the Company, except to the extent that such costs were committed at the balance sheet date.

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