Mulberry Land And Development Limited

(Registration number: 11328025) (England and Wales)
Balance Sheet as at 31 July 2026

	Note	31 July 2026 £	30 April 2025 £
Fixed assets
Tangible assets	4	-	6,021
Current assets
Debtors	5	-	299,230
Cash at bank and in hand		21,939	1,600
		21,939	300,830
Creditors: Amounts falling due within one year	6	(3,393)	(279,144)
Net current assets		18,546	21,686
Total assets less current liabilities		18,546	27,707
Provisions for liabilities		-	(1,700)
Net assets		18,546	26,007
Capital and reserves
Called up share capital	7	150	150
Retained earnings		18,396	25,857
Shareholders' funds		18,546	26,007

For the financial period ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

The financial statements were approved and authorised for issue by the director on 28 August 2026
 

......................................... Mr R D Roberts Director

Mulberry Land And Development Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 July 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Hygeia Building
Rear Ground Floor
66-68 College Road
Harrow
Middlesex
HA1 1BE
United Kingdom

These financial statements were authorised for issue by the director on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional and presentational currency is GBP Sterling (£), being the currency of the primary economic environment in which the company operates in. The amounts are presented rounded to the nearest pound.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Mulberry Land And Development Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 July 2026 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance basis
Computer equipment	33% on cost

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average monthly number of persons employed by the company (including the director) during the period, was 1 (2025: 1).

Mulberry Land And Development Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 July 2026 (continued)

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 May 2025	15,593	273	15,866
Disposals	(15,593)	(273)	(15,866)
At 31 July 2026	-	-	-
Depreciation
At 1 May 2025	9,572	273	9,845
Eliminated on disposal	(9,572)	(273)	(9,845)
At 31 July 2026	-	-	-
Carrying amount
At 31 July 2026	-	-	-
At 30 April 2025	6,021	-	6,021

5

Debtors

	Note	31 July 2026 £	30 April 2025 £
Trade debtors		-	1,115
Amounts owed by group undertakings		-	165,308
Other debtors		-	220
Corporation tax recoverable		-	132,587
		-	299,230

Mulberry Land And Development Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 July 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	31 July 2026 £	30 April 2025 £
Due within one year
Other creditors		-	70,000
Taxation and social security		546	3,507
Accruals and deferred income		2,730	500
Directors current account		117	205,137
		3,393	279,144

7	Share capital

Allotted, called up and fully paid shares

	31 July 2026		30 April 2025
	No.	£	No.	£
Ordinary A shares of £1 each	50	50	50	50
Ordinary B shares of £1 each	50	50	50	50
Ordinary C shares of £1 each	50	50	50	50
	150	150	150	150