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Registered number: 03564247
Bilberry Court Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Naylor Accountancy Services Limited
Suite 7, 2 Park Court
Premier Way
Romsey
Hampshire
SO51 9DH
Bilberry Court Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Bilberry Court Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 03564247

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 132,768 |  | 132,768
|  |  | 132,768 |  | 132,768
CURRENT ASSETS
Debtors | 5 | - |  | 7,157 |
Cash at bank and in hand |  | 19,746 |  | 12,806 |
|  | 19,746 |  | 19,963 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,292 ) |  | (34,587 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,454 |  | (14,624 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 138,222 |  | 118,144
NET ASSETS |  |  | 138,222 |  | 118,144
CAPITAL AND RESERVES
Called up share capital | 7 |  | 106,700 |  | 106,700
Share premium account |  |  | 460 |  | 460
Profit and Loss Account |  |  | 31,062 |  | 10,984
SHAREHOLDERS' FUNDS |  |  | 138,222 |  | 118,144

Page 1
Page 2
Bilberry Court Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
The financial statements were approved by the board of directors on 23 March 2026 and were signed on its behalf by:

A J Deane Director
23rd March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Bilberry Court Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Bilberry Court Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03564247 . The registered office is Green Top, Headlands View Avenue, Mortehoe Station Road, Woolacombe, Devon, EX34 7HA.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Not being depreciated

The gain or loss arising on the disposal of an asset is determined as the differrence between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Cash and cash equivalents
Cash and cash equivalents are basic financeial 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 liabilites.
2.6. Employee benefits
The cost of short-term employee benefits are recognised as a liability and an expense, unles those costs are required to be recognised as part of the cost of stock or fixed assets.
Page 3
Page 4
Bilberry Court Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 November 2024 | 132,768
As at 31 October 2025 | 132,768
Net Book Value
As at 31 October 2025 | 132,768
As at 1 November 2024 | 132,768

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 7,157

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 9,534 |  | 20,551
Other creditors | 2,100 |  | 11,495
Accruals and deferred income | 2,658 |  | 2,541
| 14,292 |  | 34,587

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 106,700 |  | 106,700

1,067 Ordinary share of £100 each
8. Controlling Party
The company has no ultimate controlling party.
Page 4