Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 10767852 Mr H J Bellfield Mr M R Cartwright Mr A S Watson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10767852 2023-04-30 10767852 2024-04-30 10767852 2023-05-01 2024-04-30 10767852 frs-core:CurrentFinancialInstruments 2024-04-30 10767852 frs-core:ShareCapital 2024-04-30 10767852 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10767852 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10767852 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 10767852 frs-bus:SmallEntities 2023-05-01 2024-04-30 10767852 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10767852 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10767852 frs-core:CostValuation 2023-04-30 10767852 frs-core:CostValuation 2024-04-30 10767852 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 10767852 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 10767852 frs-bus:Director1 2023-05-01 2024-04-30 10767852 frs-bus:Director2 2023-05-01 2024-04-30 10767852 frs-bus:Director3 2023-05-01 2024-04-30 10767852 frs-countries:EnglandWales 2023-05-01 2024-04-30 10767852 2022-04-30 10767852 2023-04-30 10767852 2022-05-01 2023-04-30 10767852 frs-core:CurrentFinancialInstruments 2023-04-30 10767852 frs-core:ShareCapital 2023-04-30 10767852 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 10767852
Barberry Real Estates Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10767852
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 3 3
3 3
CURRENT ASSETS
Stocks 5 311,422 311,422
Debtors 6 6 6
Cash at bank and in hand 91,636 61,414
403,064 372,842
Creditors: Amounts Falling Due Within One Year 7 (6,510 ) (70,220 )
NET CURRENT ASSETS (LIABILITIES) 396,554 302,622
TOTAL ASSETS LESS CURRENT LIABILITIES 396,557 302,625
NET ASSETS 396,557 302,625
CAPITAL AND RESERVES
Called up share capital 8 6 6
Profit and Loss Account 396,551 302,619
SHAREHOLDERS' FUNDS 396,557 302,625
Page 1
Page 2
For the year ending 30 April 2024 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr H J Bellfield
Director
30/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Barberry Real Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10767852 . The registered office is Barberry House, Bromsgrove Road, Belbroughton, Stourbridge, West Midlands, DY9 9XX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported.  These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.  
2.3. Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
Rental income is recognised in the period in which it accrues.  Where tenants are provided rent free periods, the cost of the incentive is spread over the lease term.
Revenue from the sale of property held within stocks is recognised upon legal completion.  
2.4. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.  Costs include all costs of purchase and other costs incurred in bringing the stock to its present location and condition.  
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
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4. Investments
Subsidiaries
£
Cost
As at 1 May 2023 3
As at 30 April 2024 3
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 3
As at 1 May 2023 3
5. Stocks
2024 2023
£ £
Stock 311,422 311,422
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 6 6
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 196 -
Other creditors 3 10,878
Taxation and social security 6,311 59,342
6,510 70,220
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 6 6
Page 4