BERA LIMITED - Accounts

BERA LIMITED
Contents Page
For the year ended 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

BERA LIMITED Accountants' Report For the year ended 31 May 2026
Report to the directors on the preparation of the unaudited statutory accounts of BERA LIMITED for the year ended 31 May 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BERA LIMITED for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of BERA LIMITED, as a body, in accordance with the terms of our engagement letter dated 30 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of BERA LIMITED and state those matters that we have agreed to state to the Board of Directors of BERA LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BERA LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BERA LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BERA LIMITED. You consider that BERA LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of BERA LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2026. .................................................... ENIGMA ACCOUNTANCY SERVICES LIMITED 69 Britten Grove Old Farm Park Milton Keynes, England MK7 8QJ 30 June 2026 1

BERA LIMITED
Accountants' Report
For the year ended 31 May 2026

Report to the directors on the preparation of the unaudited statutory accounts of BERA LIMITED for the year ended 31 May 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BERA LIMITED for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of BERA LIMITED, as a body, in accordance with the terms of our engagement letter dated 30 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of BERA LIMITED and state those matters that we have agreed to state to the Board of Directors of BERA LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BERA LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BERA LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BERA LIMITED. You consider that BERA LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BERA LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 May 2026.

....................................................
ENIGMA ACCOUNTANCY SERVICES LIMITED
69 Britten Grove
Old Farm Park
Milton Keynes, England
MK7 8QJ
30 June 2026

1

BERA LIMITED
Statement of Financial Position
As at 31 May 2026

	2026 £	2025 £
Current assets
Cash at bank and in hand	(81)	0
Creditors: amount falling due within one year	(200)	0
Net current assets	(281)	0

Total assets less current liabilities	(281)	0
Creditors: amount falling due after more than one year	(1,713)	(999)
Net assets	(1,994)	(999)

Capital and reserves
Profit and loss account	(1,994)	(999)
Shareholders' funds	(1,994)	(999)

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

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 30 June 2026 and were signed by:

-------------------------------
Javeria Maroof
Director

2

BERA LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

BERA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15744303, registration address 73 Kentwood Road, Nottingham, England, NG2 4FP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

2.	Average number of employees 1 (Last Year 1) Average number of employees during the year was 1 (2025 : 1).

3

Registered Number: 15744303
England and Wales
BERA LIMITED

Abridged Accounts

Period of accounts Start date: 01 June 2025 End date: 31 May 2026