REGISTERED NUMBER: 04253652 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

BERKSHIRE ESTATES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Gobinder Singh

Kirpal Singh Nandera

Daljit Singh

SECRETARY:

Pavinder Kaur Nandhra

REGISTERED OFFICE:

32-34 Sampson Road

North

Birmingham

West Midlands

B11 1BL

REGISTERED NUMBER:

04253652 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Tangible assets

4

1,090,545

1,090,727

CURRENT ASSETS

Debtors

5

402,046

7,610

Cash at bank and in hand

10,069

291,018

412,115

298,628

CREDITORS

Amounts falling due within one year

6

237,875

144,491

NET CURRENT ASSETS

174,240

154,137

TOTAL ASSETS LESS CURRENT LIABILITIES

1,264,785

1,244,864

PROVISIONS FOR LIABILITIES

7

174,794

174,794

NET ASSETS

1,089,991

1,070,070

CAPITAL AND RESERVES

Called up share capital

8

168

168

Retained earnings

9

1,089,823

1,069,902

SHAREHOLDERS' FUNDS

1,089,991

1,070,070

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Daljit Singh - Director

1.	STATUTORY INFORMATION

Berkshire Estates 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 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.

Freehold property

-

Not depreciated

Fixtures and fittings

-

25% on reducing balance

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Holiday pay

Holiday pay is recognised as an expense in the period in which the service is received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST OR VALUATION

At 1 August 2024

and 31 July 2025

1,090,000

4,650

1,094,650

DEPRECIATION

At 1 August 2024

-

3,923

3,923

Charge for year

-

182

182

At 31 July 2025

-

4,105

4,105

NET BOOK VALUE

At 31 July 2025

1,090,000

545

1,090,545

At 31 July 2024

1,090,000

727

1,090,727

Cost or valuation at 31 July 2025 is represented by:

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Valuation in 2018

794,176

-

794,176

Valuation in 2020

95,000

-

95,000

Valuation in 2022

(190,000

)

-

(190,000

)

Cost

390,824

4,650

395,474

1,090,000

4,650

1,094,650

If Freehold properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

390,824

390,824

Value of land in freehold land and buildings

390,824

390,824

Freehold properties were valued on a fair value basis on 31 July 2022 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,000

-

Other debtors

392,803

5,000

Prepayments

5,243

2,610

402,046

7,610

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,541

7,304

Corporation tax

21,201

45,511

Social security and other taxes

248

356

VAT

17,500

25,030

Other creditors

135,740

90

Directors' current accounts

55,345

65,000

Accrued expenses

1,300

1,200

237,875

144,491

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

174,794

174,794

Deferred

tax

£

Balance at 1 August 2024

174,794

Balance at 31 July 2025

174,794

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

14

Ordinary A

£1

14

14

14

Ordinary B

£1

14

14

14

Ordinary C

£1

14

14

84

Ordinary D

£1

84

84

14

Ordinary E

£1

14

14

14

Ordinary F

£1

14

14

14

Ordinary G

£1

14

14

168

168

Each share has one voting right and equal rights to dividends and distributions.

9.

RESERVES

Retained

earnings

£

At 1 August 2024

1,069,902

Profit for the year

65,921

Dividends

(46,000

)

At 31 July 2025

1,089,823

10.	RELATED PARTY DISCLOSURES

During the year, the company received management income of £350,000 and rent of £22,600 from its associated company Coleridge (UK) Limited which is registered in England and Wales under company number 02978255.

During the year, the company paid the directors, remuneration of £22,410 and dividends of £28,500.