REGISTERED NUMBER: 10287756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

FOR

BERRYHEAD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M G Brown

REGISTERED OFFICE:

Flat 5 , Parkstone Place

4 Delhi Close

Poole

BH14 9NR

REGISTERED NUMBER:

10287756 (England and Wales)

ACCOUNTANTS:

SAS Accountant Ltd t/as OJW Associates

16 Hennals Avenue

Webheath

Redditch

Worcestershire

B97 5RX

FIXED ASSETS

Tangible assets

4

3,227,732

2,166,223

Investments

5

440,000

440,000

3,667,732

2,606,223

CURRENT ASSETS

Debtors

6

4,850

850

Cash at bank

2,169

10,746

7,019

11,596

CREDITORS

Amounts falling due within one year

7

2,433,521

2,486,436

NET CURRENT LIABILITIES

(2,426,502

)

(2,474,840

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,241,230

131,383

PROVISIONS FOR LIABILITIES

8

329

439

NET ASSETS

1,240,901

130,944

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

1,239,901

129,944

SHAREHOLDERS' FUNDS

1,240,901

130,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th September 2025 and were signed by:

Mr M G Brown - Director

1.	STATUTORY INFORMATION

Berryhead Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1st August 2024

2,163,914

4,205

2,168,119

Revaluations

1,062,086

-

1,062,086

At 31st July 2025

3,226,000

4,205

3,230,205

DEPRECIATION

At 1st August 2024

-

1,896

1,896

Charge for year

-

577

577

At 31st July 2025

-

2,473

2,473

NET BOOK VALUE

At 31st July 2025

3,226,000

1,732

3,227,732

At 31st July 2024

2,163,914

2,309

2,166,223

Cost or valuation at 31st July 2025 is represented by:

Land and

buildings

£

Valuation in 2025

1,062,086

Cost

2,163,914

3,226,000

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st August 2024

and 31st July 2025

440,000

NET BOOK VALUE

At 31st July 2025

440,000

At 31st July 2024

440,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,850

850

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

988,535

1,041,571

Other loans

99,000

99,000

Amounts owed to group undertakings

12,000

-

Tax

12,746

6,890

Directors' current accounts

1,320,100

1,337,834

Accrued expenses

1,140

1,141

2,433,521

2,486,436

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

329

439

Deferred

tax

£

Balance at 1st August 2024

439

Provided during year

(110

)

Balance at 31st July 2025

329

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary £1

£1

1,000

1,000