Company registration number 05242783 (England and Wales)
BERKSHIRE PROPERTY MANAGEMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BERKSHIRE PROPERTY MANAGEMENT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
BERKSHIRE PROPERTY MANAGEMENT LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,455,573
4,988,648
Current assets
Debtors
5
37,904
168,709
Cash at bank and in hand
6,895
4,724
44,799
173,433
Creditors: amounts falling due within one year
6
(263,252)
(96,426)
Net current (liabilities)/assets
(218,453)
77,007
Total assets less current liabilities
4,237,120
5,065,655
Creditors: amounts falling due after more than one year
7
(2,281,098)
(2,912,027)
Net assets
1,956,022
2,153,628
Capital and reserves
Called up share capital
100
100
Revaluation reserve
1,256,291
1,387,321
Profit and loss reserves
699,631
766,207
Total equity
1,956,022
2,153,628
BERKSHIRE PROPERTY MANAGEMENT LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 September 2025 and are signed on its behalf by:
Mr S S Hothi
Director
Company registration number 05242783 (England and Wales)
BERKSHIRE PROPERTY MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Berkshire Property Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 Rambler Lane, Langley, Slough, Berkshire, SL3 7RR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents rent receivable.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
Nil
Land and buildings Leasehold
Length of remaining lease when purchased.
Computer equipment
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

BERKSHIRE PROPERTY MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
3
Employees
2025
2024
Number
Number
Total
2
2
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
5,321,347
1,098
5,322,445
Disposals
(355,867)
-
0
(355,867)
Revaluation
(131,030)
-
0
(131,030)
At 31 March 2025
4,834,450
1,098
4,835,548
Depreciation and impairment
At 1 April 2024
332,699
1,098
333,797
Depreciation charged in the year
46,178
-
0
46,178
At 31 March 2025
378,877
1,098
379,975
Carrying amount
At 31 March 2025
4,455,573
-
0
4,455,573
At 31 March 2024
4,988,648
-
0
4,988,648

The freehold and leasehold land and buildings were valued on an open market basis by the directors.

If these properties were sold for their revalued amounts it would be necessary to replace them with similar property, and rollover relief against tax on the gain would be available. Accordingly, no timing differences arise and no provision has been made for deferred tax in respect of the revaluation.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
27,044
24,598
Other debtors
10,860
144,111
37,904
168,709
BERKSHIRE PROPERTY MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,434
7,434
Trade creditors
3,392
4,957
Taxation and social security
298
281
Other creditors
252,128
83,754
263,252
96,426
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
2,281,098
2,912,027

All loans are secured under fixed charges over the freehold and leasehold properties of the company.

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