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Registered number: 13797009 LEWIS BERKELEY PROPERTY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
LEWIS BERKELEY PROPERTY LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 8
LEWIS BERKELEY PROPERTY LIMITED REGISTERED NUMBER:13797009
BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 805,076 |  | 805,076
|  |  | 805,076 |  | 805,076
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,443 |  | 3,233 |
Cash at bank and in hand | 6 | 2,342 |  | 920 |
|  | 3,785 |  | 4,153 |
Creditors: amounts falling due within one year | 7 | (529,220) |  | (526,982) |
Net current liabilities |  |  | (525,435) |  | (522,829)
Total assets less current liabilities |  |  | 279,641 |  | 282,247
Creditors: amounts falling due after more than one year | 8 |  | (205,613) |  | (235,832)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (18,314) |  | (12,275) |
|  |  | (18,314) |  | (12,275)
Net assets |  |  | 55,714 |  | 34,140
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account |  |  | 55,614 |  | 34,040
|  |  | 55,714 |  | 34,140
Page 1
LEWIS BERKELEY PROPERTY LIMITED REGISTERED NUMBER:13797009
BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 February 2026.
Anthony Austen
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
LEWIS BERKELEY PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
The company is a private company limited by shares and is registered in England and Wales. The company registration number is 13797009. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal place of business is 19 Russel Street, Windsor, SL4 1HQ. The principal activity of the company is to be that of an investment property company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 company's functional and presentational currency is GBP. The following principal accounting policies have been applied:
| 2.2 | Turnover
Rent receivable is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
LEWIS BERKELEY PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
LEWIS BERKELEY PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 805,076
| At 30 April 2025 | 805,076
The 2025 valuations were made by the directors, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 805,076 | 805,076
|  | 805,076 | 805,076
| A legal charge over the property of the company was registered on the 26th of January 2022 by Barclays Security Trustee Limited. A second charge was registered on the 19th of April 2022 over all the assets of Lewis Berkeley Limited, a company under common control, against a £320,000 loan from Barclays Security Trustee Limited.
Page 5
LEWIS BERKELEY PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 1,891
| Prepayments and accrued income | 1,443 | 1,342
|  | 1,443 | 3,233
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,342 | 920
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 28,380 | 26,580
| Amounts owed to associates | 485,798 | 485,798
| Corporation tax | 812 | 613
| Accruals and deferred income | 14,230 | 13,991
|  | 529,220 | 526,982
| The above bank loan of £28,380 (2024 - £26,580) is secured by a fixed charge over the investment property assets of the company. The loan has a fixed interest rate of 4.36% for the first five years, after which the loan reverts to a floating rate based on the Bank of England Bank Rate plus a 2.75% margin. The loan is repayable under normal commercial terms.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 205,613 | 235,832
| The above bank loan of £205,613 (2024 - £235,832) is secured by a fixed charge over the investment property assets of the company. The loan has a fixed interest rate of 4.36% for the first five years, after which the loan reverts to a floating rate based on the Bank of England Bank Rate plus a 2.75% margin. The loan is repayable under normal commercial terms.
Page 6
LEWIS BERKELEY PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 28,380 | 26,580
|  | 28,380 | 26,580
| Amounts falling due 2-5 years |  |
| Bank loans | 113,520 | 106,320
|  | 113,520 | 106,320
| Amounts falling due after more than 5 years |  |
| Bank loans | 92,093 | 129,512
|  | 92,093 | 129,512
|  | 233,993 | 262,412
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (12,275)
| Charged to profit or loss | (6,039)
| At end of year | (18,314)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (18,314) | (12,275)
|  | (18,314) | (12,275)
Page 7
LEWIS BERKELEY PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
12. | Related party transactions
| During the year the company received rent of £30,000 (2024 - £35,470) from Lewis Berkeley Limited, a company owned by Ray Ormiston and Anthony Austin. At the year end an amount of £485,798 (2024 - £485,798) was owed to Lewis Berkeley Limited.
Page 8