This mansion designed for the "ultimate billionaire" in Bel Air, Los Angeles, has set the record for the priciest home ever listed for sale in the USA.

For $250 million (£198 million), a proud owner can live among 12 bedroom suites, 21 bathrooms, three kitchens, five bars and a 40-seat theatre – all within a new 38,000-square-foot (3,530-square-metre) building at the foot of the Santa Monica mountains.

The property at 924 Bel Air Road – in one of LA's most exclusive neighbourhoods – was designed and developed by real estate tycoon Bruce Makowsky.

"This home was curated for the ultimate billionaire who wants the best of everything that exists in life," he said.

"Until now, the ultra-luxury market was void of homes that even came close to matching the level of mega-yachts and private jets that billionaires spend millions of dollars on every year."

In addition to its internal square footage, the property boasts 17,000 square feet (1,580 square metres) of entertainment decks and an 85-foot infinity pool.

From these outdoor spaces, the inhabitants and their guests can take in 270-degree views of the mountains, ocean, and the sprawling city in between.

The list of amenities goes on to mention a massage studio and wellness spa, a fitness centre, and a four-lane bowling alley.

Also included in the asking price are a full-time staff of seven, over 100 curated art installations, a gallery of cars valued at more than $30 million (£24 million), two fully-stocked champagne and wine cellars and "the most advanced home tech system in the country".

With this development, Makowsky set out to beat his own national property price record, previously held by a $70 million (£55 million) Beverley Hills abode.

"There are hundreds of new billionaires created each year and they are increasingly setting their sights on this coveted enclave of California for everything the state has to offer," he said.

LA is well known as a home for the rich and famous. Other lavish residential projects in the city include an angular white villa in the Hollywood Hills, and a John Lautner-designed house that famously appeared in cult film The Big Lebowski, which was recently gifted to LACMA.

Photography is courtesy of Berlyn Photography.