Company Registration No. 11748028 (England and Wales)
Bemar Developments Ltd
Unaudited accounts
for the period from 1 February 2025 to 31 March 2026
Bemar Developments Ltd
Unaudited accounts
Contents
Bemar Developments Ltd
Company Information
for the period from 1 February 2025 to 31 March 2026
Directors
Shane Marrows
Scott Berry
Company Number
11748028 (England and Wales)
Registered Office
30 Malthouse Crescent
Heacham
King's Lynn
PE31 7DL
England
Accountants
M C Mallett Accountants Ltd
4 Hiltons Lane
Wiggenhall St Germans
King's Lynn
Norfolk
PE34 3EZ
Bemar Developments Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
515,764
547,647
Cash at bank and in hand
3,901
4,205
Creditors: amounts falling due within one year
(79,009)
(82,026)
Net current liabilities
(74,583)
(77,660)
Total assets less current liabilities
441,181
469,987
Creditors: amounts falling due after more than one year
(243,832)
(245,466)
Provisions for liabilities
Deferred tax
(33,000)
(39,000)
Net assets
164,349
185,521
Called up share capital
1,000
1,000
Revaluation reserve
131,050
155,550
Profit and loss account
32,299
28,971
Shareholders' funds
164,349
185,521
For the period 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 June 2026 and were signed on its behalf by
Shane Marrows
Director
Company Registration No. 11748028
Bemar Developments Ltd
Notes to the Accounts
for the period from 1 February 2025 to 31 March 2026
Bemar Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 11748028. The registered office is 30 Malthouse Crescent, Heacham, King's Lynn, PE31 7DL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
10% - 20% reducing balance
Investment property is included at market fair value. Gains are recognised in the Statement of Other Comprehensive Income. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Total
At 1 February 2025
556,939
Charge for the period
1,883
At 31 January 2025
547,647
Bemar Developments Ltd
Notes to the Accounts
for the period from 1 February 2025 to 31 March 2026
5
Average number of employees
During the period the average number of employees was 2 (2025: 2).