REGISTERED NUMBER: 00493190 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 6 APRIL 2025

FOR

C. L. BEMBRIDGE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

T C J Gilbert

REGISTERED OFFICE:

Witham House

Tattershall Bridge

Lincoln

Lincolnshire

LN4 4JP

REGISTERED NUMBER:

00493190 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

FIXED ASSETS

Tangible assets

4

347,898

352,886

Investments

5

869,401

909,478

Investment property

6

371,268

371,268

1,588,567

1,633,632

CURRENT ASSETS

Debtors

7

7,390

11,700

Investments

8

16,422

13,470

Cash at bank

56,077

62,113

79,889

87,283

CREDITORS

Amounts falling due within one year

9

6,105

9,561

NET CURRENT ASSETS

73,784

77,722

TOTAL ASSETS LESS CURRENT LIABILITIES

1,662,351

1,711,354

CAPITAL AND RESERVES

Called up share capital

21,000

21,000

Capital redemption reserve

4,000

4,000

Retained earnings

1,637,351

1,686,354

SHAREHOLDERS' FUNDS

1,662,351

1,711,354

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 6 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 6 April 2025 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 27 November 2025 and were signed by:

T C J Gilbert - Director

1.	STATUTORY INFORMATION

C. L. Bembridge 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 share of net profit or loss arising from its membership of Gilbert Farms LLP.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 2% on reducing balance

No depreciation is provided on the freehold land and buildings as it is the Company's policy to maintain these assets to such a standard that the directors consider that the lives of these buildings and their residual values are such that their depreciation is not significant.

Investments in associates

The investment in the Gilbert Farms Limited Liability Partnership is stated at the Company's share of the LLP's net assets. The Company's share of the results of the LLP is included in the income statement.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair fvalue is recognised in the income statement.

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Listed investments

Listed investments are revalued annually based on market value at the year end and the surplus or deficit is recognised in the income statement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 7 April 2024

and 6 April 2025

319,970

150,244

470,214

DEPRECIATION

At 7 April 2024

-

117,328

117,328

Charge for year

-

4,988

4,988

At 6 April 2025

-

122,316

122,316

NET BOOK VALUE

At 6 April 2025

319,970

27,928

347,898

At 6 April 2024

319,970

32,916

352,886

5.	FIXED ASSET INVESTMENTS

Investment

in LLP

£

COST

At 7 April 2024

909,478

Additions

(40,077

)

At 6 April 2025

869,401

NET BOOK VALUE

At 6 April 2025

869,401

At 6 April 2024

909,478

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 7 April 2024

and 6 April 2025

371,268

NET BOOK VALUE

At 6 April 2025

371,268

At 6 April 2024

371,268

The investment property is valued at cost which is considered to be fair value of recent based on the location of the properties and current rental income yields.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

7,390

11,700

8.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

16,422

13,470

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

4,750

Other creditors

6,105

4,811

6,105

9,561