Company No: 08824025 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J H Barrell
	J Lloyd-Williams

REGISTERED OFFICE	14 Thames Crescent
	London
	W4 2RU
	United Kingdom

COMPANY NUMBER

08824025 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	103 Colmore Row
	Birmingham
	B3 3AG

	Note	2024		2023
		€		€
Fixed assets
Investments	3	25,000		25,000
		25,000		25,000
Current assets
Debtors
- due within one year	4	20,373		15,207
- due after more than one year	4	50,000		50,000
Cash at bank and in hand		301,552		287,026
		371,925		352,233
Creditors: amounts falling due within one year	5	( 7,368)		( 4,796)
Net current assets		364,557		347,437
Total assets less current liabilities		389,557		372,437
Creditors: amounts falling due after more than one year	6	( 2)		( 2)
Net assets		389,555		372,435
Capital and reserves
Called-up share capital		3,384		3,384
Profit and loss account		386,171		369,051
Total shareholders' funds		389,555		372,435

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Berliner Strasse 161 Ltd (registered number: 08824025) were approved and authorised for issue by the Board of Directors on 23 September 2025. They were signed on its behalf by:

J H Barrell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Berliner Strasse 161 Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 14 Thames Crescent, London, Greater London, United Kingdom, W4 2RU.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The Company's functional currency is GBP. This differs from the presentational currency which is EUR. The reason for the difference is that this minimises foreign exchange exposure.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Foreign currency

The Company's functional currency is GBP. This differs from the presentational currency which is EUR. The reason for the difference is that this minimises foreign exchange exposure.

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise on monetary items.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Financial instruments

Investments in subsidiaries are measured at cost less accumulated impairment.

Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company’s cash management.

Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2024
	€
Cost
At 01 January 2024	25,000
At 31 December 2024	25,000
Carrying value at 31 December 2024	25,000
Carrying value at 31 December 2023	25,000

4. Debtors

	2024		2023
	€		€
Debtors: amounts falling due within one year
Accrued income	15,611		10,611
Other debtors	4,762		4,596
	20,373		15,207
Debtors: amounts falling due after more than one year
Other debtors	50,000		50,000

5. Creditors: amounts falling due within one year

	2024		2023
	€		€
Accruals	5,277		4,796
Corporation tax	2,091		0
	7,368		4,796

6. Creditors: amounts falling due after more than one year

	2024		2023
	€		€
Other creditors	2		2

Other creditors represents preference share capital treated as debt.

7. Related party transactions

At the year end, the Company was owed €3,635 (2023 - €3,469) from its shareholders. These amounts are interest free and repayable on demand.