REGISTERED NUMBER: 07647426 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

BRIDGE NEWLAND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B Robson

REGISTERED OFFICE:

The Stables

19 High Street

Hillmorton

Rugby

Warwickshire

CV21 4EG

REGISTERED NUMBER:

07647426 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

35,311

44,020

CURRENT ASSETS

Stocks

7,781

14,175

Debtors

5

58,684

45,422

Cash at bank

48,180

53,533

114,645

113,130

CREDITORS

Amounts falling due within one year

6

52,552

47,439

NET CURRENT ASSETS

62,093

65,691

TOTAL ASSETS LESS CURRENT LIABILITIES

97,404

109,711

CREDITORS

Amounts falling due after more than one year

7

-

(2,500

)

PROVISIONS FOR LIABILITIES

(6,507

)

(8,038

)

NET ASSETS

90,897

99,173

CAPITAL AND RESERVES

Called up and paid share capital

200

200

Retained earnings

90,697

98,973

SHAREHOLDERS' FUNDS

90,897

99,173

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 October 2026 and were signed by:

B Robson - Director

1.	STATUTORY INFORMATION

Bridge Newland Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value, net of value added tax of work carried out in respect of services provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 June 2025

42,739

2,538

7,398

52,675

Additions

-

-

198

198

At 31 May 2026

42,739

2,538

7,596

52,873

DEPRECIATION

At 1 June 2025

-

2,538

6,117

8,655

Charge for year

8,548

-

359

8,907

At 31 May 2026

8,548

2,538

6,476

17,562

NET BOOK VALUE

At 31 May 2026

34,191

-

1,120

35,311

At 31 May 2025

42,739

-

1,281

44,020

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,424

2,062

Amounts owed by group undertakings

-

29,084

Other debtors

43,584

5,491

Directors' current accounts

4,681

-

Prepayments and accrued income

8,995

8,785

58,684

45,422

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

10,000

Trade creditors

2,011

2,928

Tax

28,723

22,614

VAT

19,276

10,716

Other creditors

1,317

-

Directors' current accounts

-

6

Accruals and deferred income

1,225

1,175

52,552

47,439

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

2,500

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

2026

2025

£

£

B Robson

Balance outstanding at start of year

-

-

Amounts advanced

4,681

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,681

-