Berries Barn Pianos Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12184115

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		194,496		147,338

			194,496		147,338
CURRENT ASSETS
Stocks	5	83,928		73,629
Debtors	6	49,952		43,880
Cash at bank and in hand		6,350		5,231

		140,230		122,740
Creditors: Amounts Falling Due Within One Year	7	(68,387 )		(49,549 )

NET CURRENT ASSETS (LIABILITIES)			71,843		73,191

TOTAL ASSETS LESS CURRENT LIABILITIES			266,339		220,529

Creditors: Amounts Falling Due After More Than One Year	8		(47,995 )		(69,061 )

NET ASSETS			218,344		151,468

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			218,342		151,466

SHAREHOLDERS' FUNDS			218,344		151,468

Page 1

Page 2

Berries Barn Pianos Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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.

On behalf of the board

Mr Matthew Hodges Director	Mrs Laura Hodges Director
25th June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Berries Barn Pianos Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12184115 . The registered office is 2 Station Road, Brundall, NR13 5LA.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. All income is derived from activities within the UK.

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	0%
Plant & Machinery	25% reducing balance
Motor Vehicles	10% reducing balance
Fixtures & Fittings	25%Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

Page 3

Page 4

Berries Barn Pianos Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 October 2024	113,544	8,696	40,000	133
Additions	44,891	-	4,996	3,008

As at 30 September 2025	158,435	8,696	44,996	3,141

Depreciation
As at 1 October 2024	-	5,438	10,840	59
Provided during the period	-	814	4,165	770

As at 30 September 2025	-	6,252	15,005	829

Net Book Value
As at 30 September 2025	158,435	2,444	29,991	2,312

As at 1 October 2024	113,544	3,258	29,160	74


	Computer Equipment	Total
	£	£
Cost
As at 1 October 2024	1,735	164,108
Additions	450	53,345

As at 30 September 2025	2,185	217,453

Depreciation
As at 1 October 2024	433	16,770
Provided during the period	438	6,187

As at 30 September 2025	871	22,957

Net Book Value
As at 30 September 2025	1,314	194,496

As at 1 October 2024	1,302	147,338

5. Stocks

	2025	2024
	£	£
Finished goods	83,928	73,629

Page 4

Page 5

Berries Barn Pianos Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	741	495
Due after more than one year
Directors loan account	49,211	43,385

	49,952	43,880

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,721	1,347
Bank loans and overdrafts	6,000	6,000
Corporation tax	39,681	18,808
VAT	20,985	17,831
Other creditors	-	5,563

	68,387	49,549

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	458	6,454
Mortgage	47,537	48,865
Other creditors	-	13,742

	47,995	69,061

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Matthew Hodges	43,000	10,000
Mrs Laura Hodges	500	500