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

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

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.

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

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

Berkeley Lodge Freehold Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 322 Upper Richmond Road, London, SW15 6TL.

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 amounts 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.

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

Incorporation and purpose

The company was created in order to enable the purchase of the freehold of Berkeley Lodge, 10 Sandal Road, New Malden, Surrey, KT3 5AW by its members using the collective enfranchisement rules. The purchase of the freehold was completed on 1 August 2016. The company holds the freehold in trust acting on behalf of its members.

Accounting for service charges

The company is responsible for the management of Berkeley Lodge, 10 Sandal Road, New Malden, Surrey, KT3 5AW and collects service charges from lessees in order to fund expenditure incurred in the management of the property. These service charge funds are held in trust for the lessees as required by the Landlord and Tenant Act 1987. Transactions relating to the management of the property are reported separately to the lessees and are excluded from the company's financial statements.

All expenses incurred by the company are in respect of managing Berkeley Lodge and are borne by the service charge account.

The average monthly number of persons (including directors) employed by the company during the year was: