Company registration number 08456478 (England and Wales)
BERRY PROPERTY INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BERRY PROPERTY INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BERRY PROPERTY INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
8,657
10,185
Investment property
4
550,000
550,000
558,657
560,185
Current assets
Debtors
5
-
0
9
Cash at bank and in hand
9,209
350
9,209
359
Creditors: amounts falling due within one year
6
(4,890)
(890)
Net current assets/(liabilities)
4,319
(531)
Net assets
562,976
559,654
Capital and reserves
Called up share capital
7
100
100
Revaluation reserve
8
50,000
50,000
Profit and loss reserves
512,876
509,554
Total equity
562,976
559,654

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 director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 December 2025
Dr Arshad Rafiq
Director
Company registration number 08456478 (England and Wales)
BERRY PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Berry Property Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 20 Trident Park, Trident Way, Blackburn, Lancashire, BB1 3NU.

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 modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The director true is not aware of any material uncertainties affecting the company and consider s that the company will have sufficient resources to continue trading for the foreseeable future. As a result the director ha s continued to adopt the going concern basis in preparing the financial statements.

1.3
Turnover

Turnover represents rental income and amounts receivables for management services provided.

1.4
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:

Fixtures, fittings & equipment
15% reducing balance

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.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

BERRY PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (20 24 - 1).

3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
28,658
Depreciation and impairment
At 1 April 2024
18,473
Depreciation charged in the year
1,528
At 31 March 2025
20,001
Carrying amount
At 31 March 2025
8,657
At 31 March 2024
10,185
4
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
550,000

The investment property has been revalued to its current market value as assessed by the directors.

The historic cost of the investment property is £500,000.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
9
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
3,839
-
Accruals and deferred income
1,051
890
4,890
890
BERRY PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
50,000
50,000
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