REGISTERED NUMBER: 00586955 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 30 JUNE 2025

FOR

BERRYVILLA INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs B B Stroh

SECRETARY:

Mrs B B Stroh

REGISTERED OFFICE:

32 Paget Road

London

N16 5NQ

REGISTERED NUMBER:

00586955 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

FIXED ASSETS

Tangible assets

5

4,968

5,845

Investments

6

3

3

Investment property

7

970,000

970,000

974,971

975,848

CURRENT ASSETS

Debtors

8

8,673,233

13,053,421

Cash at bank

17

41,683

8,673,250

13,095,104

CREDITORS

Amounts falling due within one year

9

(907,691

)

(999,780

)

NET CURRENT ASSETS

7,765,559

12,095,324

TOTAL ASSETS LESS CURRENT LIABILITIES

8,740,530

13,071,172

CREDITORS

Amounts falling due after more than one year

10

-

(4,329,765

)

PROVISIONS FOR LIABILITIES

(103,648

)

(103,648

)

NET ASSETS

8,636,882

8,637,759

CAPITAL AND RESERVES

Called up share capital

13

100

100

Revaluation reserve

14

599,966

599,966

Other reserves

14

1,818

1,818

Retained earnings

14

8,034,998

8,035,875

SHAREHOLDERS' FUNDS

8,636,882

8,637,759

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved and authorized for issue by the director and authorised for issue on 24 June 2026 and were signed by:

Mrs B B Stroh - Director

1.	STATUTORY INFORMATION

Berryvilla Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents net rent receivable, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 June 2025

49,048

1,000

50,048

DEPRECIATION

At 1 October 2024

43,203

1,000

44,203

Charge for period

877

-

877

At 30 June 2025

44,080

1,000

45,080

NET BOOK VALUE

At 30 June 2025

4,968

-

4,968

At 30 September 2024

5,845

-

5,845

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 June 2025

3

NET BOOK VALUE

At 30 June 2025

3

At 30 September 2024

3

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 June 2025

970,000

NET BOOK VALUE

At 30 June 2025

970,000

At 30 September 2024

970,000

Fair value at 30 June 2025 is represented by:

£

Valuation in 2015

610,876

Cost

359,124

970,000

Investment property was valued on an open market basis on 30 September 2025 by s .

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.9.24

£

£

Amounts owed by group undertakings

6,897,928

11,278,116

Other debtors

1,775,305

1,775,305

8,673,233

13,053,421

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.9.24

£

£

Taxation and social security

6,651

17,640

Other creditors

901,040

982,140

907,691

999,780

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.9.24

£

£

Bank loans (see note 11)

-

4,329,765

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

4,297,000

Repayable by instalments

Bank loan

-

32,765

11.

LOANS

An analysis of the maturity of loans is given below:

30.6.25

30.9.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

4,297,000

30.6.25

30.9.24

£

£

Repayable by instalments

Bank loan

-

32,765

12.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.9.24

£

£

Bank loans

-

4,329,765

The bank loans and overdrafts are secured by a first charge over the company's properties and a floating charge over the assets of the company, and bear interest at variable rates.

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.9.24

value:

£

£

100

Ordinary Shares

£1

100

100

14.

RESERVES

Retained

Revaluation

Other

earnings

reserve

reserves

Totals

£

£

£

£

At 1 October 2024

8,035,875

599,966

1,818

8,637,659

Deficit for the period

(877

)

(877

)

At 30 June 2025

8,034,998

599,966

1,818

8,636,782

15.	RELATED PARTY DISCLOSURES

Donation totalling £360,175 [2024 - £273,557] was paid to the parent, Carlee Ltd.