Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11089586 2022-04-01 2023-03-31 11089586 2021-04-01 2022-03-31 11089586 2023-03-31 11089586 2022-03-31 11089586 c:Director1 2022-04-01 2023-03-31 11089586 d:PlantMachinery 2022-04-01 2023-03-31 11089586 d:PlantMachinery 2023-03-31 11089586 d:PlantMachinery 2022-03-31 11089586 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 11089586 d:CurrentFinancialInstruments 2023-03-31 11089586 d:CurrentFinancialInstruments 2022-03-31 11089586 d:Non-currentFinancialInstruments 2023-03-31 11089586 d:Non-currentFinancialInstruments 2022-03-31 11089586 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11089586 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 11089586 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 11089586 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 11089586 d:ShareCapital 2023-03-31 11089586 d:ShareCapital 2022-03-31 11089586 d:RetainedEarningsAccumulatedLosses 2023-03-31 11089586 d:RetainedEarningsAccumulatedLosses 2022-03-31 11089586 c:FRS102 2022-04-01 2023-03-31 11089586 c:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 11089586 c:FullAccounts 2022-04-01 2023-03-31 11089586 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 11089586










EAST ANGLIAN BERRIES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
EAST ANGLIAN BERRIES LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EAST ANGLIAN BERRIES LIMITED
FOR THE YEAR ENDED 31 MARCH 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of East Anglian Berries Limited for the year ended 31 March 2023 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of East Anglian Berries Limited, as a body, in accordance with the terms of our engagement letter dated 10 January 2019Our work has been undertaken solely to prepare for your approval the financial statements of East Anglian Berries Limited  and state those matters that we have agreed to state to the Board of Directors of East Anglian Berries Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Anglian Berries Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that East Anglian Berries Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of East Anglian Berries Limited. You consider that East Anglian Berries Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of East Anglian Berries 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 financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
6 October 2023
Page 1

 
EAST ANGLIAN BERRIES LIMITED
REGISTERED NUMBER: 11089586

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
1,038
1,298

Current assets
  

Debtors: amounts falling due within one year
 5 
270,219
270,688

Cash at bank and in hand
  
12,731
8,604

  
282,950
279,292

Creditors: amounts falling due within one year
 6 
(18,452)
(13,331)

Net current assets
  
 
 
264,498
 
 
265,961

Total assets less current liabilities
  
265,536
267,259

Creditors: amounts falling due after more than one year
 7 
(255,000)
(255,000)

  

Net assets
  
10,536
12,259


Capital and reserves
  

Called up share capital 
  
52,500
52,500

Profit and loss account
  
(41,964)
(40,241)

  
10,536
12,259


Page 2

 
EAST ANGLIAN BERRIES LIMITED
REGISTERED NUMBER: 11089586
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 October 2023.




R J Hirst
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
EAST ANGLIAN BERRIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

East Anglian Berries Limited is a private company, limited by shares, incorporated and domiciled in England and Wales. The registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.
 
The Company's principal activity is that of facilitating the growing of blueberries in East Anglia.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors prepare regular forecasts for the business which project at least 12 months in advance and they are therefore confident that it will continue to trade for a period of at least twelve months from the date of approval of the financial statements.

 
2.3

Revenue

Turnover comprises the sale of blueberries and contributions towards the costs incurred by the Company in undertaking field trials and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.

Page 4

 
EAST ANGLIAN BERRIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Equipment
-
15%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Page 5

 
EAST ANGLIAN BERRIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Tangible fixed assets





Equipment

£



Cost


At 1 April 2022
3,170



At 31 March 2023

3,170



Depreciation


At 1 April 2022
1,872


Charge for the year on owned assets
260



At 31 March 2023

2,132



Net book value



At 31 March 2023
1,038



At 31 March 2022
1,298


5.


Debtors

2023
2022
£
£


Trade debtors
4,639
1,775

Other debtors
258,080
261,413

Called up share capital not paid
7,500
7,500

270,219
270,688


Page 6

 
EAST ANGLIAN BERRIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
13,668
595

Other creditors
2,726
2,726

Accruals and deferred income
2,058
10,010

18,452
13,331



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other loans
255,000
255,000

255,000
255,000


The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:

2023
2022
£
£


Repayable other than by instalments
255,000
255,000

255,000
255,000



 
Page 7