Barberry Industrial Limited

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

Registered number: 10997951

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		214		114

			214		114
CURRENT ASSETS
Stocks	5	22,694,458		14,273,014
Debtors	6	5,978,763		4,599,943
Cash at bank and in hand		188,537		201,213

		28,861,758		19,074,170
Creditors: Amounts Falling Due Within One Year	7	(1,649,454 )		(1,316,126 )

NET CURRENT ASSETS (LIABILITIES)			27,212,304		17,758,044

TOTAL ASSETS LESS CURRENT LIABILITIES			27,212,518		17,758,158

Creditors: Amounts Falling Due After More Than One Year	8		(9,803,812 )		-

NET ASSETS			17,408,706		17,758,158

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			17,408,696		17,758,148

SHAREHOLDERS' FUNDS			17,408,706		17,758,158

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Barberry Industrial Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 H J Bellfield Director	Mr J H Robinson Director
28/07/2026

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

1. General Information

Barberry Industrial Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10997951 . The registered office is Barberry House, Bromsgrove Road, Belbroughton, West Midlands, DY9 9XX.

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 is measured at the fair value of the consideration receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of value added tax.

Revenue from construction contracts, where the company is providing construction services resulting in a completed developed property, is measured by reference to the stage of completion of the works at the end of the reporting period provided that the outcome of the contract can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered. The stage of completion is determined by reference to the development costs as a proportion of the total expected development costs as the amount of costs incurred is considered proportionate to the satisfaction of the performance obligation.

Where it is probable that total contract costs will exceed total contract revenue on a construction contract, the expected loss shall be recognised as an expense immediately.

Revenue from the sale of property held within stocks is recognised upon legal completion.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

2.4. Taxation

Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the profit and loss account except to the extent that it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years.

Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the balance sheet. Deferred tax balances are not discounted.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

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Barberry Industrial Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investments

	Subsidiaries	Associates	Total
	£	£	£
Cost or Valuation
As at 1 April 2025	-	114	114
Additions	100	-	100

As at 31 March 2026	100	114	214

Provision
As at 1 April 2025	-	-	-

As at 31 March 2026	-	-	-

Net Book Value
As at 31 March 2026	100	114	214

As at 1 April 2025	-	114	114

The following is a list of all associated undertakings owned by the company at the year end. All are incorporated in England and Wales with their registered office at 4 Birchley Estate, Birchfield Lane, Oldbury, B69 1DT.

Entity:	Shares:	Proportion of voting rights and ordinary share capital held:
Richardson Barberry Forrest Park Limited	49 ordinary shares	49%
RB Avonmouth Developments Limited	25 ordinary B shares	25%
Richardson Barberry Rugby Limited	40 ordinary shares	40%

5. Stocks

	2026	2025
	£	£
Work in progress	22,694,458	14,273,014

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	3,600
Amounts owed by group undertakings	5,068,094	3,830,060
Amounts owed by participating interests	561,785	427,038
Other debtors	348,884	339,245

	5,978,763	4,599,943

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Barberry Industrial Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	581,817	210,093
Amounts owed to group undertakings	-	9,908
Amounts owed to participating interests	60,240	60,240
Other creditors	1,004,097	1,001,861
Taxation and social security	3,300	34,024

	1,649,454	1,316,126

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

	2026	2025
	£	£
Other loans	9,803,812	-

Development finance loans are secured by a charge over certain assets held in work in progress and the loans bear interest at a margin plus Bank of England Base Rate.

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate parent undertaking is Barberry Group Limited, a company registered in England and Wales.

The ultimate parent undertaking is Barberry Holdings Limited, a company registered in England and Wales, and its consolidated financial statements can be obtained from the Register of Companies, Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.

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