| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| Bertrand Limited |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| Bertrand Limited |
| Bertrand Limited (Registered number: 03626054) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Bertrand Limited |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Sherwood House |
| 41 Queens Road |
| Farnborough |
| Hants |
| GU14 6JP |
| Bertrand Limited (Registered number: 03626054) |
| BALANCE SHEET |
| 31 MARCH 2026 |
| 31.3.26 | 31.3.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve | 9 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Bertrand Limited (Registered number: 03626054) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 1. | STATUTORY INFORMATION |
| Bertrand Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents rental income from investment property and is recognised according to the terms of tenancies. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Office equipment | - |
| Investment property |
| Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a fair value reserve. |
| No depreciation is provided on investment property since in the directors' opinion the value is substantially in excess of cost. |
| Taxation |
| Taxation for the year comprises current and deferred tax. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of fair value adjustments to the valuation of investment properties. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Office |
| fittings | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2025 |
| and 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| Bertrand Limited (Registered number: 03626054) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 April 2025 |
| Fair value adjustment | (125,000 | ) |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| Fair value at 31 March 2026 is represented by: |
| £ |
| Valuation in 2002 | 150,262 |
| Valuation in 2005 | 50,000 |
| Valuation in 2006 | 40,000 |
| Valuation in 2013 | 65,000 |
| Valuation in 2017 | 150,000 |
| Valuation in 2020 | (3,160 | ) |
| Valuation in 2021 | 4,000 |
| Valuation in 2022 | (840 | ) |
| Valuation in 2023 | 50,000 |
| Valuation in 2026 | (125,000 | ) |
| Cost | 144,738 |
| 525,000 |
| If the investment property had not been revalued it would have been included at the following historical cost: |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Cost | 144,738 | 144,738 |
| Investment property was valued on an open market basis on 31 March 2026 by R D Lentin . |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Bank loans |
| Bertrand Limited (Registered number: 03626054) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Amounts falling due in more than five years: |
| Repayable otherwise than by instalments |
| Bank loan over five years |
| 9. | RESERVES |
| Fair |
| value |
| reserve |
| £ |
| At 1 April 2025 |
| Revaluation | (125,000 | ) |
| Deferred tax adjustment | 23,750 |
| At 31 March 2026 |