Bridge Advisors Ltd

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

1. General Information

Bridge Advisors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11054573 . The registered office is 75 Cardross Street, London, W6 0DP.

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.

The financial statements are presented in pounds sterling (£), which is the company’s functional currency. All amounts are rounded to the nearest £1, unless otherwise stated.⁠

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, excluding discounts, rebates, value added tax and other sales taxes.

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	33.3% straight line
Motor Vehicles	20% straight line

2.5. 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.

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.

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Bridge Advisors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7. Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.8. Interest income

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	25,377	899	26,276

As at 30 November 2025	25,377	899	26,276

Depreciation
As at 1 December 2024	18,186	899	19,085
Provided during the period	5,076	-	5,076

As at 30 November 2025	23,262	899	24,161

Net Book Value
As at 30 November 2025	2,115	-	2,115

As at 1 December 2024	7,191	-	7,191

5. Debtors

	2025	2024 as restated
	£	£
Due within one year
Due after more than one year
Other debtors	250,645	232,536

Short term debtors are measured at transaction price, less any impairment. Loans receivables 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.

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Bridge Advisors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Other creditors	13,204	9,609
Taxation and social security	2,709	4,128

	15,913	13,737

Short term trade 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.

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

	2025	2024 as restated
	£	£
Bank loans	4,843	5,791
Other creditors	258,887	240,184

	263,730	245,975

8. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	1	1

9. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

10. Ultimate Controlling Party

The ultimate controlling party of Bridge Advisors Ltd is T Walker by virtue of their ownership.

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		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,115		7,191

			2,115		7,191
CURRENT ASSETS
Debtors	5	250,645		232,536
Cash at bank and in hand		291		750

		250,936		233,286
Creditors: Amounts Falling Due Within One Year	6	(15,913 )		(13,737 )

NET CURRENT ASSETS (LIABILITIES)			235,023		219,549

TOTAL ASSETS LESS CURRENT LIABILITIES			237,138		226,740

Creditors: Amounts Falling Due After More Than One Year	7		(263,730 )		(245,975 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(402 )		-

NET LIABILITIES			(26,994 )		(19,235 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(26,995 )		(19,236 )

SHAREHOLDERS' FUNDS			(26,994)		(19,235)