Company No: 14054713 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Jual Ahmed

REGISTERED OFFICE	167-169 Great Portland Street
	5th Floor
	London
	W1W 5PF
	United Kingdom

COMPANY NUMBER

14054713 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2026		2025
		£		£
Current assets
Stocks	3	156,579		157,995
Debtors	4	0		185
Cash at bank and in hand		9,618		68,711
		166,197		226,891
Creditors: amounts falling due within one year	5	( 188,522)		( 240,508)
Net current liabilities		(22,325)		(13,617)
Total assets less current liabilities		(22,325)		(13,617)
Net liabilities		( 22,325)		( 13,617)
Capital and reserves
Called-up share capital		1		1
Profit and loss account		( 22,326 )		( 13,618 )
Total shareholder's deficit		( 22,325)		( 13,617)

For the financial year ending 30 April 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Berkeley Manor Developments Ltd (registered number: 14054713) were approved and authorised for issue by the Director on 10 October 2026. They were signed on its behalf by:

Jual Ahmed Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Berkeley Manor Developments Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Stocks

	2026		2025
	£		£
Finished goods	156,579		157,995

4. Debtors

	2026		2025
	£		£
Other debtors	0		185

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Other creditors	188,522		240,508