Bloomsberry Homes Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 13168395

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,661,113		1,201,686

			1,661,113		1,201,686
CURRENT ASSETS
Debtors	5	30,000		-
Cash at bank and in hand		57,200		27,597

		87,200		27,597
Creditors: Amounts Falling Due Within One Year	6	(272,870 )		(285,267 )

NET CURRENT ASSETS (LIABILITIES)			(185,670 )		(257,670 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,475,443		944,016

Creditors: Amounts Falling Due After More Than One Year	7		(1,290,442 )		(921,709 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(113,237 )		(69,743 )

NET ASSETS/(LIABILITIES)			71,764		(47,436 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		425,002		239,577
Profit and Loss Account			(353,338 )		(287,113 )

SHAREHOLDERS' FUNDS			71,764		(47,436)

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Bloomsberry Homes Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 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

Mrs Simren Kachala

Director

30/07/2026

The notes on pages 4 to 6 form part of these financial statements.

1. General Information

Bloomsberry Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13168395 . The registered office is 258 West Bromwich Road, Walsall, West Midlands, WS5 4NN.

2. Accounting Policies

2.1. 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.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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:

Plant & Machinery	20% on a reducing balance basis
Computer Equipment	20% on a reducing balance basis

2.5. 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.

2.6. 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

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Bloomsberry Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Investment Properties	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2025	1,199,330	3,150	1,009	1,203,489
Additions	230,167	-	920	231,087
Revaluation	228,919	-	-	228,919

As at 31 March 2026	1,658,416	3,150	1,929	1,663,495

Depreciation
As at 1 April 2025	-	1,601	202	1,803
Provided during the period	-	310	269	579

As at 31 March 2026	-	1,911	471	2,382

Net Book Value
As at 31 March 2026	1,658,416	1,239	1,458	1,661,113

As at 1 April 2025	1,199,330	1,549	807	1,201,686

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	30,000	-

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Directors' loan accounts	272,870	285,267

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	1,290,120	919,116
Other creditors	322	2,593

	1,290,442	921,709

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Bloomsberry Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Secured Creditors

Of the creditors the following amounts are secured against the company's investment assets.

	2026		2025
	£		£
Bank loans and overdrafts	1,290,120		919,116

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2025	239,577	(287,113 )
Profit for the year and total comprehensive income	-	119,200

Movements in fair value reserve	185,425	-
Transfer to/from Fair value reserve	-	(185,425)

As at 31 March 2026	425,002	(353,338 )

11. Ultimate Controlling Party

There is no ultimate controlling party due to each shareholder owning 50% of the issued share capital in the company.

Page 6

	Share Capital	Fair value reserve	Profit and Loss Account	Total
	£	£	£	£
As at 1 April 2024	100	171,721	(171,708 )	113
Loss for the year and total comprehensive income	-	-	(47,549 )	(47,549)

Movements in fair value reserve	-	-	-	-
Transfer to/from Fair value reserve	-	-	(67,856)	(67,856)
Transfer to/from Profit & Loss Account	-	67,856	-	67,856

As at 31 March 2025 and 1 April 2025	100	239,577	(287,113 )	(47,436)


Profit for the year and total comprehensive income	-	-	119,200	119,200

Movements in fair value reserve	-	185,425	-	185,425
Transfer to/from Fair value reserve	-	-	(185,425)	(185,425)

As at 31 March 2026	100	425,002	(353,338 )	71,764