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REGISTERED NUMBER: 06444511 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

BERLLAN PROPERTIES LIMITED

BERLLAN PROPERTIES LIMITED (REGISTERED NUMBER: 06444511)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Report of the accountants 7

BERLLAN PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: B Owen





SECRETARY: G D Owen





REGISTERED OFFICE: 2 Llys Onnen
Ffordd y Llyn
Parc Menai
Bangor
Gwynedd
LL57 4DF





REGISTERED NUMBER: 06444511 (England and Wales)





ACCOUNTANTS: Fraser Wood Limited
Chartered Certified Accountants
2 Llys Onnen
Ffordd Y Llyn
Parc Menai
Bangor
Gwynedd
LL57 4DF

BERLLAN PROPERTIES LIMITED (REGISTERED NUMBER: 06444511)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 99 698
Investment property 5 84,000 84,000
84,099 84,698

CURRENT ASSETS
Cash at bank 50,192 51,560

CREDITORS
Amounts falling due within one year 6 (17,177 ) (5,953 )
NET CURRENT ASSETS 33,015 45,607
TOTAL ASSETS LESS CURRENT
LIABILITIES

117,114

130,305

PROVISIONS FOR LIABILITIES (4,749 ) (4,731 )
NET ASSETS 112,365 125,574

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 7 24,898 24,898
Retained earnings 87,367 100,576
SHAREHOLDERS' FUNDS 112,365 125,574

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

BERLLAN PROPERTIES LIMITED (REGISTERED NUMBER: 06444511)

BALANCE SHEET - continued
31 MARCH 2023


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 by the director and authorised for issue on 2 November 2023 and were signed by:





B Owen - Director


BERLLAN PROPERTIES LIMITED (REGISTERED NUMBER: 06444511)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Berllan Properties 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents amounts receivable for property rental and planning consultancy.

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 cost

Investment property
Investment property is included in the balance sheet at it's open market value, in accordance with the director's valuation.

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

BERLLAN PROPERTIES LIMITED (REGISTERED NUMBER: 06444511)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 2,983
DEPRECIATION
At 1 April 2022 2,285
Charge for year 599
At 31 March 2023 2,884
NET BOOK VALUE
At 31 March 2023 99
At 31 March 2022 698

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022
and 31 March 2023 84,000
NET BOOK VALUE
At 31 March 2023 84,000
At 31 March 2022 84,000

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2023 24,898
Cost 59,102
84,000

The valuation of the investment property was made as at 31 March 2023 by B. Owen, who is the director of the company.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 854 2,430
Other creditors 16,323 3,523
17,177 5,953

BERLLAN PROPERTIES LIMITED (REGISTERED NUMBER: 06444511)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

7. RESERVES
Revaluatio
reserve
£   
At 1 April 2022
and 31 March 2023 24,898

8. TRANSACTIONS WITH DIRECTOR

The director's loan £14,723 ( 31.3.22 - £523 ) is included in creditors falling due within one year.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is B. Owen, controlling shareholder and director.

BERLLAN PROPERTIES LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
BERLLAN PROPERTIES LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Director's report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 we have prepared for your approval the accounts of Berllan Properties Limited for the year ended 31 March 2023 from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.






Fraser Wood Limited
Chartered Certified Accountants
2 Llys Onnen
Ffordd Y Llyn
Parc Menai
Bangor
Gwynedd
LL57 4DF


2 November 2023