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Registration number: 13319061

Blackperry Properties Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Blackperry Properties Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Blackperry Properties Ltd

Company Information

Directors | Mrs Hannah K E Perry Mr Philip Royston Perry

Registered office | Redwoods 2 Clyst Works Clyst Road, Topsham Exeter Devon EX3 0DB

Accountants | Redwoods Accountants (Exeter) Ltd Chartered Certified Accountants2 Clyst Works Clyst Road Topsham Exeter Devon EX3 0DB

Blackperry Properties Ltd

(Registration number: 13319061)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investment property | 4 | 280,000 | 280,000
Current assets |  |  |
Debtors | 5 | 58 | 43
Cash at bank and in hand |  | 2,413 | 2,764
|  | 2,471 | 2,807
Creditors: Amounts falling due within one year | 6 | (178,221) | (179,108)
Net current liabilities |  | (175,750) | (176,301)
Total assets less current liabilities |  | 104,250 | 103,699
Creditors: Amounts falling due after more than one year | 6 | (87,396) | (89,039)
Provisions for liabilities |  | (1,967) | (1,967)
Net assets |  | 14,887 | 12,693
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Other reserves |  | 5,903 | 5,903
Retained earnings |  | 8,884 | 6,690
Shareholders' funds |  | 14,887 | 12,693

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 April 2026 and signed on its behalf by:

Blackperry Properties Ltd

(Registration number: 13319061)
Balance Sheet as at 31 March 2026

......................................... Mrs Hannah K E Perry Director
......................................... Mr Philip Royston Perry Director

Blackperry Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Redwoods
2 Clyst Works
Clyst Road, Topsham
Exeter
Devon
EX3 0DB

The principal place of business is:
6 Montagu Close
Exeter
Devon
EX2 7FU

These financial statements were authorised for issue by the Board on 30 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Blackperry Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Blackperry Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4 | Investment properties

| 2026 £
At 1 April | 280,000
At 31 March | 280,000

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Current | 2026 £ | 2025 £
Prepayments | 58 | 43
| 58 | 43

Blackperry Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | 2,217 | 2,791
Taxation and social security |  | 749 | 1,062
Accruals and deferred income |  | 840 | 840
Other creditors |  | 174,415 | 174,415
|  | 178,221 | 179,108

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 8 | 87,396 | 89,039

7 | Reserves

Deferred tax has been provided on the investment property revaluation.

8 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 87,396 | 89,039

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 2,217 | 2,791