Berlini Commercial LLP

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: OC372606

		2026		2025
	Notes	$	$	$	$
Creditors: Amounts Falling Due Within One Year	4	(48,046 )		(39,459 )

NET CURRENT ASSETS (LIABILITIES)			(48,046 )		(39,459 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(48,046 )		(39,459 )

NET LIABILITIES ATTRIBUTABLE TO MEMBERS			(48,046 )		(39,459 )

REPRESENTED BY:
Equity
Members' other interests
Other reserves		(48,046)		(39,459)

			(48,046)		(39,459)

TOTAL MEMBERS' INTEREST
Members' other interests			(48,046)		(39,459)

			(48,046)		(39,459)

For the year ending 28 February 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Bogres Enterprises Ltd Designated Member	Marivor Commercial Ltd Designated Member
11 May 2026

The notes on page 2 form part of these financial statements.

1. General Information

Berlini Commercial LLP is a limited liability partnership, incorporated in England & Wales, registered number OC372606 . The Registered Office is 85 Great Portland Street, London, W1W 7LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is recognised to the extent that the LLP obtains the right to consideration in exchange for its performance.

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added

taxes.

2.3. Financial Instruments

Classification

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the LLP after deducting all of its liabilities.

Classification as 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 of value.

3. Average Number of Employees

Average number of employees, during the year was as follows: NIL (2025: NIL)

4. Creditors: Amounts Falling Due Within One Year

	2026	2025
	$	$
Trade creditors	1	-
Other creditors	44,533	33,264
Accruals and deferred income	3,512	6,195

	48,046	39,459

5. Contingent Liabilities

The LLP is involved in two litigation cases which are pending in Cyprus. Any liabilities, as far as the LLP is concerned arising from this litigation is dependent upon the outcome of this litigation and cannot be quantified at this stage.

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