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REGISTERED NUMBER: 00510546 (England and Wales)

| Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| Berrycroft Stores Limited |

| Berrycroft Stores Limited (Registered number: 00510546) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Berrycroft Stores Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | M C Trimmer

| C J Gill

| L J Trimmer

| J C Trimmer

| REGISTERED OFFICE: | Berrycroft

| Willingham

| Cambridgeshire

| CB24 5JY

| REGISTERED NUMBER: | 00510546 (England and Wales)

| AUDITORS: | Knights Lowe Limited

| Eldo House

| Kempson Way

| Suffolk Business Park

| Bury St Edmunds

| Suffolk

| IP32 7AR

| Berrycroft Stores Limited (Registered number: 00510546) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,066 |  | 6,609 |  |

CURRENT ASSETS

Stocks | 5 | 167,817 |  | 145,277 |  |

Debtors | 6 | 256,675 |  | 184,886 |  |

Cash at bank and in hand | 307,562 |  | 386,225 |  |

732,054 |  | 716,388 |  |

CREDITORS

Amounts falling due within one year | 7 | 223,845 |  | 223,074 |  |

NET CURRENT ASSETS | 508,209 |  | 493,314 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 512,275 |  | 499,923 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,000 | ) | (2,000 | ) |

PROVISIONS FOR LIABILITIES | 9 | (773 | ) | (1,256 | ) |

NET ASSETS | 509,502 |  | 496,667 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 5,879 |  | 5,879 |  |

Retained earnings | 503,623 |  | 490,788 |  |

SHAREHOLDERS' FUNDS | 509,502 |  | 496,667 |  |

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 20 February 2026 and were signed on its behalf by:

L J Trimmer - Director

J C Trimmer - Director

| Berrycroft Stores Limited (Registered number: 00510546) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Berrycroft Stores 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| 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.

| Plant & equipment | - | 6 years straight line

| Office equipment | - | 6 years straight line

| Motor vehicles | - | 5 years straight line

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Berrycroft Stores Limited (Registered number: 00510546) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme for one of its directors. The assets of the scheme are held separately in an independently administered fund. Contributions payable for the year are charged in the profit and loss account.

| Impairment

| At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in profit and loss.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

| Debt instruments, like loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

| Berrycroft Stores Limited (Registered number: 00510546) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 62,688 |  |

| DEPRECIATION

| At 1 November 2024 | 56,079 |  |

| Charge for year | 2,543 |  |

| At 31 October 2025 | 58,622 |  |

| NET BOOK VALUE

| At 31 October 2025 | 4,066 |  |

| At 31 October 2024 | 6,609 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Trading stock | 167,817 |  | 145,277 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 255,915 |  | 183,551 |  |

| Other debtors | 760 |  | 1,335 |  |

256,675 |  | 184,886 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 152,788 |  | 157,971 |  |

| Taxation and social security | 30,204 |  | 28,458 |  |

| Other creditors | 40,853 |  | 36,645 |  |

223,845 |  | 223,074 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 2,000 |  | 2,000 |  |

| Berrycroft Stores Limited (Registered number: 00510546) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Preference shares | 2,000 |  | 2,000 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 773 |  | 1,256 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 1,256 |  |

| Credit to Income Statement during year | (483 | ) |

| Balance at 31 October 2025 | 773 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 5,879 | Ordinary | £1 | 5,879 |  | 5,879 |  |

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| James Knights BSc ACA (Senior Statutory Auditor)

| for and on behalf of Knights Lowe Limited