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Registered number: 05424191
Beryll Stone (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Beryll Stone (UK) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—5

Page 1
Beryll Stone (UK) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05424191

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,301,041 |  | 1,301,041
|  |  | 1,301,041 |  | 1,301,041
CURRENT ASSETS
Cash at bank and in hand |  | 39,299 |  | 36,000 |
|  | 39,299 |  | 36,000 |
Creditors: Amounts Falling Due Within One Year | 5 | (101,539 ) |  | (102,705 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (62,240 ) |  | (66,705 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,238,801 |  | 1,234,336
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (694,000 ) |  | (702,269 )
NET ASSETS |  |  | 544,801 |  | 532,067
CAPITAL AND RESERVES
Called up share capital | 7 |  | 336,531 |  | 277,500
Revaluation reserve | 8 |  | 266,081 |  | 266,081
Profit and Loss Account |  |  | (57,811 ) |  | (11,514 )
SHAREHOLDERS' FUNDS |  |  | 544,801 |  | 532,067

Page 1
Page 2
Beryll Stone (UK) Limited
Balance Sheet (continued)
As At 31 March 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Anjanil Gupta Director
10 November 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Beryll Stone (UK) Limited
Statement of Changes in Equity
For The Year Ended 31 March 2025
Statement of Changes in Equity

| Share Capital | Revaluation reserve | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 April 2023 | 277,500 | 266,081 | (51,888 ) | 491,693
Profit for the year and total comprehensive income | - | - | 40,374 | 40,374
As at 31 March 2024 and 1 April 2024 | 277,500 | 266,081 | (11,514 ) | 532,067
Loss for the year and total comprehensive income | - | - | (46,297 ) | (46,297)
Arising on shares issued during the period | 59,031 | - | - | 59,031
As at 31 March 2025 | 336,531 | 266,081 | (57,811 ) | 544,801

Page 3
Page 4
Beryll Stone (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Beryll Stone (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05424191 . The registered office is 123 Harrow Way, Watford, WD19 5EP.
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 received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 1,301,041

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 6,039 |  | 6,039
Other creditors | 53,755 |  | 6,050
Accruals and deferred income | 713 |  | 713
Director's loan account | 41,032 |  | 89,903
| 101,539 |  | 102,705

Page 4
Page 5
Beryll Stone (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 694,000 |  | 702,269

The bank loan is secured by way of a legal charge over the freehold properties and a debenture. The
loan is repayable on or before 26 September 2026. The interest is charged at the base rate plus
3.10%.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 336,531 |  | 277,500

8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 April 2024 | 266,081 | (11,514 )
Loss for the year and total comprehensive income | - | (46,297 )
Arising on shares issued during the period | - | -
As at 31 March 2025 | 266,081 | (57,811 )

Page 5