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 10997951 Mr H J Bellfield Mr M J Bellfield Mr M R Cartwright Mr P A Watson Mr J J Mott Mr J H Robinson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10997951 2024-03-31 10997951 2025-03-31 10997951 2024-04-01 2025-03-31 10997951 frs-core:CurrentFinancialInstruments 2025-03-31 10997951 frs-core:ShareCapital 2025-03-31 10997951 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10997951 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10997951 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10997951 frs-bus:SmallEntities 2024-04-01 2025-03-31 10997951 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10997951 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10997951 1 2024-04-01 2025-03-31 10997951 frs-core:CostValuation 2024-03-31 10997951 frs-core:AdditionsToInvestments 2025-03-31 10997951 frs-core:CostValuation 2025-03-31 10997951 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 10997951 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 10997951 frs-bus:Director1 2024-04-01 2025-03-31 10997951 frs-bus:Director2 2024-04-01 2025-03-31 10997951 frs-bus:Director3 2024-04-01 2025-03-31 10997951 frs-bus:Director4 2024-04-01 2025-03-31 10997951 frs-bus:Director5 2024-04-01 2025-03-31 10997951 frs-bus:Director6 2024-04-01 2025-03-31 10997951 frs-countries:EnglandWales 2024-04-01 2025-03-31 10997951 2023-03-31 10997951 2024-03-31 10997951 2023-04-01 2024-03-31 10997951 frs-core:CurrentFinancialInstruments 2024-03-31 10997951 frs-core:ShareCapital 2024-03-31 10997951 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10997951
Barberry Industrial 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: 10997951
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 114 74
114 74
CURRENT ASSETS
Stocks 5 14,273,014 13,685,572
Debtors 6 4,599,943 5,986,155
Cash at bank and in hand 201,213 315,231
19,074,170 19,986,958
Creditors: Amounts Falling Due Within One Year 7 (1,316,126 ) (2,643,623 )
NET CURRENT ASSETS (LIABILITIES) 17,758,044 17,343,335
TOTAL ASSETS LESS CURRENT LIABILITIES 17,758,158 17,343,409
NET ASSETS 17,758,158 17,343,409
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 17,758,148 17,343,399
SHAREHOLDERS' FUNDS 17,758,158 17,343,409
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
Mr J H Robinson
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 Industrial Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10997951 . 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 is measured at the fair value of the consideration receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of value added tax.
Revenue from construction contracts, where the company is providing construction services resulting in a completed developed property, is measured by reference to the stage of completion of the works at the end of the reporting period provided that the outcome of the contract can be reliably estimated.  When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.  The stage of completion is determined by reference to the development costs as a proportion of the total expected development costs as the amount of costs incurred is considered proportionate to the satisfaction of the performance obligation.
Where it is probable that total contract costs will exceed total contract revenue on a construction contract, the expected loss shall be recognised as an expense immediately.  
Revenue from the sale of property held within stocks is recognised upon legal completion.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell.  Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
2.4. 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. Investments
Associates
£
Cost
As at 1 April 2024 74
Additions 40
As at 31 March 2025 114
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 114
As at 1 April 2024 74
The following is a list of all associated undertakings owned by the company at the year end.  All are incorporated in England and Wales with their registered office at 4 Birchley Estate, Birchfield Lane, Oldbury, B69 1DT. 
Entity:
Shares:
Proportion of voting rights and ordinary share capital held:
Richardson Barberry Forrest Park Limited
49 ordinary shares
49%
RB Avonmouth Developments Limited
25 ordinary B shares
25%
Richardson Barberry Rugby Limited
40 ordinary shares
40%
5. Stocks
2025 2024
£ £
Work in progress 14,273,014 13,685,572
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,600 22,994
Amounts owed by group undertakings 3,830,060 3,322,307
Amounts owed by participating interests 427,038 333,631
Other debtors 339,245 2,307,223
4,599,943 5,986,155
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Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 210,093 110,447
Amounts owed to group undertakings 9,908 21
Amounts owed to participating interests 60,240 60,240
Other creditors 1,001,861 1,902,628
Taxation and social security 34,024 570,287
1,316,126 2,643,623
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Barberry Group Limited, a company registered in England and Wales. 
The ultimate parent undertaking is Barberry Holdings Limited, a company registered in England and Wales, and its consolidated financial statements can be obtained from the Register of Companies, Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.
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