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Bunul Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Bunul Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Unaudited Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bunul Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 14222797

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 1,334,436 |  | 1,321,224
|  |  | 1,334,436 |  | 1,321,224
CURRENT ASSETS
Debtors | 4 | 3,000 |  | 3,000 |
Cash at bank and in hand |  | 268 |  | 794 |
|  | 3,268 |  | 3,794 |
Creditors: Amounts Falling Due Within One Year | 5 | (462,898 ) |  | (474,471 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (459,630 ) |  | (470,677 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 874,806 |  | 850,547
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (807,012 ) |  | (809,670 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,869 ) |  | (7,359 )
NET ASSETS |  |  | 57,925 |  | 33,518
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Fair value reserve | 8 |  | 42,074 |  | 31,372
Profit and Loss Account |  |  | 15,850 |  | 2,145
SHAREHOLDERS' FUNDS |  |  | 57,925 |  | 33,518

Page 1
Page 2
Bunul Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr V Bunul Director
19/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bunul Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Bunul Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
1.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
3. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 1,321,224
Revaluation | 13,212
As at 31 July 2025 | 1,334,436
Net Book Value
As at 31 July 2025 | 1,334,436
As at 1 August 2024 | 1,321,224

Investment property comprises of residential properties. The fair value of the investment property has been arrived at on the basis of a valuation carried out at year end by company Director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,000 |  | 3,000
| 3,000 |  | 3,000

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Other creditors | 459,158 |  | 473,972
Taxation and social security | 3,739 |  | 499
| 462,898 |  | 474,471

Other Creditors includes the followings:
All three Mortgage Bank Loan current portion £43,866 Director Loan account £367,052 Other Creditors £45,840 (related to third party transaction from bunul holding Ltd) Accruals £2400.
Page 4
Page 5
Bunul Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 807,012 |  | 809,670
| 807,012 |  | 809,670

Other creditors includes Mortgage loan of the following properties:
1) £275,552.01 (71 Lawrance Road)
2) £263,166.82 (542 Hertford Road)
3) £268,313.20 (41 Cornwallis Road)
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 August 2024 | 31,372
Transfer to profit and loss | 10,702
As at 31 July 2025 | 42,074

9. General Information
Bunul Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14222797 . The registered office is 87 Bramley Road, London, N14 4EY.
Page 5