Forest Of Bere Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 15335273 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 8 DECEMBER 2023 TO 31 MARCH 2025

FOR

FOREST OF BERE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K G A Bergengren

W B A Bergengren

REGISTERED OFFICE:

Home Farm Norman Court

West Tytherley

Salisbury

SP5 1NL

REGISTERED NUMBER:

15335273 (England and Wales)

AUDITORS:

Fawcetts LLP

Chartered Accountants

and Statutory Auditors

Windover House

St. Ann Street

Salisbury

SP1 2DR

FIXED ASSETS

Tangible assets

4

20,875,026

CURRENT ASSETS

Stocks

350,152

Debtors

5

122,718

Cash at bank and in hand

30,511

503,381

CREDITORS

Amounts falling due within one year

6

21,869,550

NET CURRENT LIABILITIES

(21,366,169

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(491,143

)

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

(491,144

)

SHAREHOLDERS' FUNDS

(491,143

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2025 and were signed on its behalf by:

K G A Bergengren - Director

1.	STATUTORY INFORMATION

Forest Of Bere Limited 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.

The financial statements have been prepared on the going concern basis. The company is reliant upon the support of other group companies who have confirmed that they will not withdraw this support within twelve months of the date of these financial statements. Accordingly the going concern basis is considered appropriate.

The financial statements are presented in Sterling which is the functional currency of the company.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebate and value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

10% on cost

Land is not depreciated.

Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the profit and loss account. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

Additions

20,667,154

217,993

20,885,147

At 31 March 2025

20,667,154

217,993

20,885,147

DEPRECIATION

Charge for period

-

10,121

At 31 March 2025

-

10,121

NET BOOK VALUE

At 31 March 2025

20,667,154

207,872

20,875,026

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

31,222

Other debtors

3,950

VAT

49,596

Prepayments

37,950

122,718

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

171,176

Due to associated companies

21,624,756

Accruals

73,618

21,869,550

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

1

1 Ordinary share of £1 was allotted and fully paid for cash at par during the period.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Ellingham FCA (Senior Statutory Auditor)

for and on behalf of Fawcetts LLP

9.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Brickberg AB, a company incorporated in Sweden. Brickberg AB is owned by the estate of the late Mr Anders G Bergengren.