Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07352657 Mr H J Bellfield Mr M J Bellfield Mr M R Cartwright Mr P A Watson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07352657 2024-03-31 07352657 2025-03-31 07352657 2024-04-01 2025-03-31 07352657 frs-core:CurrentFinancialInstruments 2025-03-31 07352657 frs-core:ShareCapital 2025-03-31 07352657 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07352657 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07352657 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07352657 frs-bus:SmallEntities 2024-04-01 2025-03-31 07352657 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07352657 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07352657 1 2024-04-01 2025-03-31 07352657 frs-bus:Director1 2024-04-01 2025-03-31 07352657 frs-bus:Director2 2024-04-01 2025-03-31 07352657 frs-bus:Director3 2024-04-01 2025-03-31 07352657 frs-bus:Director4 2024-04-01 2025-03-31 07352657 frs-countries:EnglandWales 2024-04-01 2025-03-31 07352657 2023-03-31 07352657 2024-03-31 07352657 2023-04-01 2024-03-31 07352657 frs-core:CurrentFinancialInstruments 2024-03-31 07352657 frs-core:ShareCapital 2024-03-31 07352657 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07352657
Barberry Coventry Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 07352657
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,300,000 1,300,000
1,300,000 1,300,000
CURRENT ASSETS
Stocks 5 434,932 434,932
Debtors 6 130,217 191,755
Cash at bank and in hand 25,512 35,850
590,661 662,537
Creditors: Amounts Falling Due Within One Year 7 (989,517 ) (1,160,690 )
NET CURRENT ASSETS (LIABILITIES) (398,856 ) (498,153 )
TOTAL ASSETS LESS CURRENT LIABILITIES 901,144 801,847
NET ASSETS 901,144 801,847
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 901,044 801,747
SHAREHOLDERS' FUNDS 901,144 801,847
For the year ending 31 March 2025 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
06/08/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Barberry Coventry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07352657 . The registered office is Barberry House, Bromsgrove Road, Belbroughton, 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. Turnover
Turnover represents the total invoice, 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.
Where a lease incentive payment, including surrender premiums paid, does not enhance the value of a property, it is amortised on a straight-line basis over the period from the date of lease commencement to the earliest termination date.  Upon receipt of a surrender premium for the early determination of a lease, the receipt is immediately reflected in income.
Revenue from the sale of property held within stocks is recognised upon legal completion.  
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.  Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.  
2.5. Taxation
Tax on the profit or loss for the year comprises current and deferred tax.  Tax is recognised in the profit and loss account except to the extent that it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.
Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years.
Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.  Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.  
Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the balance sheet.  Deferred tax balances are not discounted.
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. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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4. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 1,300,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 1,400,000 1,400,000
Accumulated depreciation and impairment 100,000 100,000
Carrying amount 1,300,000 1,300,000
Investment property is stated at revalued amounts as at 31 March 2025 and 31 March 2024.  The valuations are conducted by the directors, which include two qualified chartered surveyors.  
5. Stocks
2025 2024
£ £
Work in progress 434,932 434,932
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 130,217 191,755
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 7,347
Amounts owed to group undertakings 910,551 1,105,976
Other creditors 35,428 35,040
Taxation and social security 43,539 12,327
989,517 1,160,690
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Contingent Liabilities
The company, together with fellow group companies, has guaranteed the bank loans of Barberry Group Limited.  The bank loans are secured by a charge over the assets held in investment property by the company.  
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10. Ultimate Controlling Party
The immediate parent undertaking of the company is Barberry Developments Limited, a company registered in England and Wales.
The ultimate parent undertaking is Barberry Holdings Limited, a company registered in England and Wales.
Copies of the financial statements of Barberry Holdings Limited may be obtained from the Register of Companies, Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.
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