Berbro Management Ltd

Berbro Management Ltd
Contents Page
For the year ended 30 June 2026

Company Information	1
Directors' Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6

Berbro Management Ltd
Company Information
For the year ended 30 June 2026

Directors	Batia Channa WAHRHAFTIG Samuel WAHRHAFTIG
Registered Number	08559300
Registered Office	28 Riverside Road London N15 6DA
Accountants	Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP

1

Berbro Management Ltd
Directors' Report
For the year ended 30 June 2026

Director's report and financial statements

The directors present his annual report and the financial statements for the year ended 30 June 2026

Principal activities

The companys principal activity during the year was management of real estate on a fee or contract basis.

Directors

The directors who served the company throughout the year were as follows:

Batia Channa WAHRHAFTIG

Samuel WAHRHAFTIG

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Samuel WAHRHAFTIG
Director

Date approved: 26 August 2026

2

Berbro Management Ltd Accountants' Report For the year ended 30 June 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Versa Tax Solutions Ltd 30 June 2026 .................................................... Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP 26 August 2026 3

Berbro Management Ltd
Accountants' Report
For the year ended 30 June 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
30 June 2026

....................................................
Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
26 August 2026

3

Berbro Management Ltd
Income Statement
For the year ended 30 June 2026

	2026 £	2025 £
Turnover	87,182	89,471
Cost of sales	1	2
Gross profit	87,183	89,473
Administrative expenses	(90,271)	(84,827)
Operating profit/(loss)	(3,088)	4,646
Interest payable and similar charges	(34)	(455)
Profit/(Loss) on ordinary activities before taxation	(3,122)	4,191
Tax on profit on ordinary activities	(50)	(974)
Profit/(Loss) for the financial year	(3,172)	3,217

4

Berbro Management Ltd
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	2,397	2,370
		2,397	2,370
Current assets
Debtors	4	235,102	123,268
Cash at bank and in hand		84,996	35,482
		320,098	158,750
Creditors: amount falling due within one year	5	(279,181)	(114,634)
Net current assets		40,917	44,116

Total assets less current liabilities		43,314	46,486
Net assets		43,314	46,486

Capital and reserves
Called up share capital		1	1
Profit and loss account		43,313	46,485
Shareholders' funds		43,314	46,486

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 26 August 2026 and were signed on its behalf by:

-------------------------------
Samuel WAHRHAFTIG
Director

5

Berbro Management Ltd
Notes to the Financial Statements
For the year ended 30 June 2026

General Information

Berbro Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 08559300, registration address 28 Riverside Road, London, N15 6DA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

25% Straight Line

2.	Average number of employees Average number of employees during the year was 13 (2025 : 8).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 July 2025	4,948	4,948
Additions	626	626
Disposals	-	-
At 30 June 2026	5,574	5,574
Depreciation
At 01 July 2025	2,578	2,578
Charge for year	599	599
On disposals	-	-
At 30 June 2026	3,177	3,177
Net book values
Closing balance as at 30 June 2026	2,397	2,397
Opening balance as at 01 July 2025	2,370	2,370

4.

Debtors: amounts falling due within one year

	2026 £	2025 £
Amount Owed by Group Undertakings	200,469	90,935
Other Debtors	34,633	32,333
	235,102	123,268

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Bank Loans & Overdrafts	0	9,727
Amounts Owed to Group Undertakings	9,429	0
Corporation Tax	893	876
PAYE & Social Security	2,327	576
Accrued Expenses	950	900
Other Creditors	185,527	22,500
Directors' Current Accounts	80,055	80,055
	279,181	114,634

6

Registered Number: 08559300
England and Wales
BERBRO MANAGEMENT LTD

Unaudited Financial Statements

Period of accounts Start date: 01 July 2025 End date: 30 June 2026