R. J. Berry Limited

R. J. Berry Limited Accountants' Report For the Period 01 April 2025 to 30 April 2026
Report to the directors on the preparation of the unaudited statutory accounts of R. J. Berry Limited for the year ended 30 April 2026 In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the accounts of R. J. Berry Limited for the year ended 30 April 2026 which comprise of 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 companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of R. J. Berry Limited, as a body, in accordance with the terms of our engagement letter dated 12 April 2025 Our work has been undertaken solely to prepare for your approval the accounts of R. J. Berry Limited and state those matters that we have agreed to state to the Board of Directors of R. J. Berry Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R. J. Berry Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that R. J. Berry Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of R. J. Berry Limited. You consider that R. J. Berry Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of R. J. Berry Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 April 2026 .................................................... BdH Chartered Certified Accountants Portsmouth Technopie Kingston Crescent Portsmouth PO2 8FA 22 September 2026 1

R. J. Berry Limited
Accountants' Report
For the Period 01 April 2025 to 30 April 2026

Report to the directors on the preparation of the unaudited statutory accounts of R. J. Berry Limited for the year ended 30 April 2026

In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the accounts of R. J. Berry Limited for the year ended 30 April 2026 which comprise of 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 companys accounting records and from information and explanations you have given us

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of R. J. Berry Limited, as a body, in accordance with the terms of our engagement letter dated 12 April 2025 Our work has been undertaken solely to prepare for your approval the accounts of R. J. Berry Limited and state those matters that we have agreed to state to the Board of Directors of R. J. Berry Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R. J. Berry Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that R. J. Berry Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of R. J. Berry Limited. You consider that R. J. Berry Limited is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of R. J. Berry Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 April 2026

....................................................

BdH Chartered Certified Accountants
Portsmouth Technopie
Kingston Crescent
Portsmouth
PO2 8FA
22 September 2026

R. J. Berry Limited
Balance Sheet
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	3,091	2,229
Investments	5	0	549,886
		3,091	552,115
Current assets
Stocks		6,520	17,878
Debtors		103,501	102,627
Cash at bank and in hand		3,999	17,975
		114,020	138,480
Creditors: amount falling due within one year		(113,364)	(340,626)
Net current assets		656	(202,146)

Total assets less current liabilities		3,747	349,969
Provisions for liabilities		(655)	(36)
Net assets		3,092	349,933

Capital and reserves
Called up share capital	6	2,000	2,000
Profit and loss account		1,092	347,933
Shareholders' funds		3,092	349,933

For the period ended 30 April 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 period 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 22 September 2026 and were signed on its behalf by:

-------------------------------
Mr Jiten Hemraj Shingdia
Director

R. J. Berry Limited
Notes to the Abridged Financial Statements
For the Period 01 April 2025 to 30 April 2026

General Information

R. J. Berry Limited is a private company, limited by shares, registered in England and Wales, registration number 05560247, registration address 145 Sulton Road, Buckland, PO2 7AT. The company was aquired by J&V Pharma Ltd on 26 May 2021.
The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

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:

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 4 (2025 : 5).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	300,000	300,000
Additions	-	-
Disposals	-	-
At 30 April 2026	300,000	300,000
Amortisation
At 01 April 2025	300,000	300,000
Charge for period	-	-
On disposals	-	-
At 30 April 2026	300,000	300,000
Net book values
At 30 April 2026	-	-
At 31 March 2025	-	-

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	9,085	53,391	20,455	82,931
Additions	-	1,850	-	1,850
Disposals	-	-	-	-
At 30 April 2026	9,085	55,241	20,455	84,781
Depreciation
At 01 April 2025	9,085	52,478	19,139	80,702
Charge for period	-	532	456	988
On disposals	-	-	-	-
At 30 April 2026	9,085	53,010	19,595	81,690
Net book values
Closing balance as at 30 April 2026	-	2,231	860	3,091
Opening balance as at 01 April 2025	-	913	1,316	2,229

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2025	549,886	549,886
Additions	-	-
Disposals	(549,886)	(549,886)
At 30 April 2026	-	-

Share Capital

Authorised
1,000 Class A shares of £1.00 each
1,000 Class B shares of £1.00 each

Allotted, called up and fully paid	2026 £	2025 £
1,000 Class A shares of £1.00 each	1,000	1,000
1,000 Class B shares of £1.00 each	1,000	1,000
	2,000	2,000