Registered Number 15928841

BERMINGHAM DEVELOPMENTS HOLDINGS LIMITED

Micro-entity Accounts

30 September 2025

BERMINGHAM DEVELOPMENTS HOLDINGS LIMITED Registered Number 15928841

Micro-entity Balance Sheet as at 30 September 2025

Notes 2025
£
Called up share capital not paid
-
Fixed Assets
131,000
Current Assets
-
Prepayments and accrued income
-
Creditors: amounts falling due within one year
(120)
Net current assets (liabilities)
(120)
Total assets less current liabilities
130,880
Creditors: amounts falling due after more than one year
(135,728)
Provisions for liabilities
0
Accruals and deferred income
0
Total net assets (liabilities)
(4,848)
Capital and reserves
(4,848)
  • For the year ending 30 September 2025 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 31 August 2026

And signed on their behalf by:
Robert Bermingham, Director

BERMINGHAM DEVELOPMENTS HOLDINGS LIMITED Registered Number 15928841

Notes to the Micro-entity Accounts for the period ended 30 September 2025

1Employees
2025
Average number of employees during the period 0

2Accounting Policies

Basis of measurement and preparation of accounts
These financial statements have been prepared under the historical cost convention and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Turnover policy
Rental income is recognised on a straight-line basis over the term of the tenancy agreement.

Tangible assets depreciation policy
The investment property is held at cost. No depreciation is charged as the property is classified as investment property held to generate rental income.

Valuation information and policy
Investment property is carried at historical cost comprising purchase price and all directly attributable acquisition costs. The directors consider the market value to be in excess of the carrying amount.

3Off balance sheet arrangements
Going Concern

The company's net liabilities position arises solely from director's loan funding used to acquire the investment property during the first period of trading. The director has confirmed their intention to continue supporting the company financially and not to demand repayment of the loan within 12 months of the date of approval of these financial statements. The directors therefore consider it appropriate to prepare the financial statements on a going concern basis.

Director's Loan

The director has provided an unsecured loan to the company totalling £131,200 at an interest rate of 6.5% per annum pursuant to a written loan agreement. During the period £4,000 was repaid by way of principal repayment. The balance outstanding at 30 September 2025 was £135,728 including accrued but unpaid interest of £8,528. Interest on the loan is subject to income tax withholding at source under ITA 2007.