Company registration number 05242783 (England and Wales)
BERKSHIRE PROPERTY MANAGEMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
BERKSHIRE PROPERTY MANAGEMENT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
BERKSHIRE PROPERTY MANAGEMENT LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,474,281
4,455,573
Current assets
Debtors
5
44,757
37,904
Cash at bank and in hand
12,389
6,895
57,146
44,799
Creditors: amounts falling due within one year
6
(306,821)
(263,252)
Net current liabilities
(249,675)
(218,453)
Total assets less current liabilities
5,224,606
4,237,120
Creditors: amounts falling due after more than one year
7
(2,273,865)
(2,281,098)
Net assets
2,950,741
1,956,022
Capital and reserves
Called up share capital
100
100
Revaluation reserve
2,321,841
1,256,291
Profit and loss reserves
628,800
699,631
Total equity
2,950,741
1,956,022
BERKSHIRE PROPERTY MANAGEMENT LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 July 2026 and are signed on its behalf by:
Mr S S Hothi
Director
Company registration number 05242783 (England and Wales)
BERKSHIRE PROPERTY MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Berkshire Property Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 Rambler Lane, Langley, Slough, Berkshire, SL3 7RR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents rent receivable.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
Nil
Land and buildings Leasehold
Length of remaining lease when purchased.
Computer equipment
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

BERKSHIRE PROPERTY MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
3
Employees
2026
2025
Number
Number
Total
2
2
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2025
4,834,450
1,098
4,835,548
Disposals
-
0
(1,098)
(1,098)
Revaluation
1,065,550
-
0
1,065,550
At 31 March 2026
5,900,000
-
0
5,900,000
Depreciation and impairment
At 1 April 2025
378,877
1,098
379,975
Depreciation charged in the year
46,842
-
0
46,842
Eliminated in respect of disposals
-
0
(1,098)
(1,098)
At 31 March 2026
425,719
-
0
425,719
Carrying amount
At 31 March 2026
5,474,281
-
0
5,474,281
At 31 March 2025
4,455,573
-
0
4,455,573

The freehold and leasehold land and buildings were valued on an open market basis by the directors.

If these properties were sold for their revalued amounts it would be necessary to replace them with similar property, and rollover relief against tax on the gain would be available. Accordingly, no timing differences arise and no provision has been made for deferred tax in respect of the revaluation.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
33,681
27,044
Other debtors
11,076
10,860
44,757
37,904
BERKSHIRE PROPERTY MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
7,434
7,434
Trade creditors
1,576
3,392
Taxation and social security
3,788
298
Other creditors
294,023
252,128
306,821
263,252
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
2,273,865
2,281,098

All loans are secured under fixed charges over the freehold and leasehold properties of the company.

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