2022-04-012023-03-312023-03-31false04683350CORALBERRY LIMITED2023-11-1647730iso4217:GBPxbrli:pure046833502022-04-01046833502023-03-31046833502022-04-012023-03-31046833502021-04-01046833502022-03-31046833502021-04-012022-03-3104683350bus:SmallEntities2022-04-012023-03-3104683350bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3104683350bus:FullAccounts2022-04-012023-03-3104683350bus:PrivateLimitedCompanyLtd2022-04-012023-03-3104683350core:WithinOneYear2023-03-3104683350core:AfterOneYear2023-03-3104683350core:WithinOneYear2022-03-3104683350core:AfterOneYear2022-03-3104683350core:ShareCapital2023-03-3104683350core:SharePremium2023-03-3104683350core:RevaluationReserve2023-03-3104683350core:OtherReservesSubtotal2023-03-3104683350core:RetainedEarningsAccumulatedLosses2023-03-3104683350core:ShareCapital2022-03-3104683350core:SharePremium2022-03-3104683350core:RevaluationReserve2022-03-3104683350core:OtherReservesSubtotal2022-03-3104683350core:RetainedEarningsAccumulatedLosses2022-03-3104683350core:LandBuildings2023-03-3104683350core:PlantMachinery2023-03-3104683350core:Vehicles2023-03-3104683350core:FurnitureFittings2023-03-3104683350core:OfficeEquipment2023-03-3104683350core:NetGoodwill2023-03-3104683350core:IntangibleAssetsOtherThanGoodwill2023-03-3104683350core:ListedExchangeTraded2023-03-3104683350core:UnlistedNon-exchangeTraded2023-03-3104683350core:LandBuildings2022-03-3104683350core:PlantMachinery2022-03-3104683350core:Vehicles2022-03-3104683350core:FurnitureFittings2022-03-3104683350core:OfficeEquipment2022-03-3104683350core:NetGoodwill2022-03-3104683350core:IntangibleAssetsOtherThanGoodwill2022-03-3104683350core:ListedExchangeTraded2022-03-3104683350core:UnlistedNon-exchangeTraded2022-03-3104683350core:LandBuildings2022-04-012023-03-3104683350core:PlantMachinery2022-04-012023-03-3104683350core:Vehicles2022-04-012023-03-3104683350core:FurnitureFittings2022-04-012023-03-3104683350core:OfficeEquipment2022-04-012023-03-3104683350core:NetGoodwill2022-04-012023-03-3104683350core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104683350core:ListedExchangeTraded2022-04-012023-03-3104683350core:UnlistedNon-exchangeTraded2022-04-012023-03-3104683350core:MoreThanFiveYears2022-04-012023-03-3104683350core:Non-currentFinancialInstruments2023-03-3104683350core:Non-currentFinancialInstruments2022-03-3104683350dpl:CostSales2022-04-012023-03-3104683350dpl:DistributionCosts2022-04-012023-03-3104683350core:LandBuildings2022-04-012023-03-3104683350core:PlantMachinery2022-04-012023-03-3104683350core:Vehicles2022-04-012023-03-3104683350core:FurnitureFittings2022-04-012023-03-3104683350core:OfficeEquipment2022-04-012023-03-3104683350dpl:AdministrativeExpenses2022-04-012023-03-3104683350core:NetGoodwill2022-04-012023-03-3104683350core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104683350dpl:GroupUndertakings2022-04-012023-03-3104683350dpl:ParticipatingInterests2022-04-012023-03-3104683350dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3104683350core:ListedExchangeTraded2022-04-012023-03-3104683350dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3104683350core:UnlistedNon-exchangeTraded2022-04-012023-03-3104683350dpl:CostSales2021-04-012022-03-3104683350dpl:DistributionCosts2021-04-012022-03-3104683350core:LandBuildings2021-04-012022-03-3104683350core:PlantMachinery2021-04-012022-03-3104683350core:Vehicles2021-04-012022-03-3104683350core:FurnitureFittings2021-04-012022-03-3104683350core:OfficeEquipment2021-04-012022-03-3104683350dpl:AdministrativeExpenses2021-04-012022-03-3104683350core:NetGoodwill2021-04-012022-03-3104683350core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3104683350dpl:GroupUndertakings2021-04-012022-03-3104683350dpl:ParticipatingInterests2021-04-012022-03-3104683350dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3104683350core:ListedExchangeTraded2021-04-012022-03-3104683350dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3104683350core:UnlistedNon-exchangeTraded2021-04-012022-03-3104683350core:NetGoodwill2023-03-3104683350core:IntangibleAssetsOtherThanGoodwill2023-03-3104683350core:LandBuildings2023-03-3104683350core:PlantMachinery2023-03-3104683350core:Vehicles2023-03-3104683350core:FurnitureFittings2023-03-3104683350core:OfficeEquipment2023-03-3104683350core:AfterOneYear2023-03-3104683350core:WithinOneYear2023-03-3104683350core:ListedExchangeTraded2023-03-3104683350core:UnlistedNon-exchangeTraded2023-03-3104683350core:ShareCapital2023-03-3104683350core:SharePremium2023-03-3104683350core:RevaluationReserve2023-03-3104683350core:OtherReservesSubtotal2023-03-3104683350core:RetainedEarningsAccumulatedLosses2023-03-3104683350core:NetGoodwill2022-03-3104683350core:IntangibleAssetsOtherThanGoodwill2022-03-3104683350core:LandBuildings2022-03-3104683350core:PlantMachinery2022-03-3104683350core:Vehicles2022-03-3104683350core:FurnitureFittings2022-03-3104683350core:OfficeEquipment2022-03-3104683350core:AfterOneYear2022-03-3104683350core:WithinOneYear2022-03-3104683350core:ListedExchangeTraded2022-03-3104683350core:UnlistedNon-exchangeTraded2022-03-3104683350core:ShareCapital2022-03-3104683350core:SharePremium2022-03-3104683350core:RevaluationReserve2022-03-3104683350core:OtherReservesSubtotal2022-03-3104683350core:RetainedEarningsAccumulatedLosses2022-03-3104683350core:NetGoodwill2021-04-0104683350core:IntangibleAssetsOtherThanGoodwill2021-04-0104683350core:LandBuildings2021-04-0104683350core:PlantMachinery2021-04-0104683350core:Vehicles2021-04-0104683350core:FurnitureFittings2021-04-0104683350core:OfficeEquipment2021-04-0104683350core:AfterOneYear2021-04-0104683350core:WithinOneYear2021-04-0104683350core:ListedExchangeTraded2021-04-0104683350core:UnlistedNon-exchangeTraded2021-04-0104683350core:ShareCapital2021-04-0104683350core:SharePremium2021-04-0104683350core:RevaluationReserve2021-04-0104683350core:OtherReservesSubtotal2021-04-0104683350core:RetainedEarningsAccumulatedLosses2021-04-0104683350core:AfterOneYear2022-04-012023-03-3104683350core:WithinOneYear2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3104683350core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3104683350core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3104683350core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3104683350core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3104683350core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3104683350core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3104683350core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3104683350core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3104683350core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3104683350core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3104683350core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3104683350core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3104683350core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3104683350core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3104683350core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3104683350core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3104683350core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3104683350core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3104683350bus:Director12022-04-012023-03-3104683350bus:Director22022-04-012023-03-3104683350core:FurnitureFittingsToolsEquipment2022-03-3104683350core:FurnitureFittingsToolsEquipment2023-03-3104683350core:FurnitureFittingsToolsEquipment2022-04-012023-03-31

CORALBERRY LIMITED

Registered Number
04683350
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

CORALBERRY LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

O'CONNOR, Curtis Luke
O'CONNOR, Glen George

Registered Address

Box Pharmacy High Street
Box
Corsham
SN13 8NN

Registered Number

04683350 (England and Wales)
CORALBERRY LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6120,319129,247
120,319129,247
Current assets
Stocks940,24838,964
Debtors10125,207476,361
Cash at bank and on hand3,50850,141
168,963565,466
Creditors amounts falling due within one year11(161,625)(234,990)
Net current assets (liabilities)7,338330,476
Total assets less current liabilities127,657459,723
Creditors amounts falling due after one year12(30,000)(45,340)
Net assets97,657414,383
Capital and reserves
Called up share capital100100
Profit and loss account97,557414,283
Shareholders' funds97,657414,383
The financial statements were approved and authorised for issue by the Board of Directors on 16 November 2023, and are signed on its behalf by:
O'CONNOR, Curtis Luke
Director
O'CONNOR, Glen George
Director

Registered Company No. 04683350
CORALBERRY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
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).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Freehold property - 20 years SL or 5% SL
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year96
6.Property, plant and equipment

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 22198,58937,956888237,433
At 31 March 23198,58937,956888237,433
Depreciation and impairment
At 01 April 2269,34237,956888108,186
Charge for year8,928--8,928
At 31 March 2378,27037,956888117,114
Net book value
At 31 March 23120,319--120,319
At 31 March 22129,247--129,247
7.Description of nature of transactions and balances with related parties
At the year-end, amounts owed by/to group undertakings balance include Nil (2022: £369,694 Dr) due from New Access (East Anglia) Ltd and £41,452 (2022: Nil) due to Frampton Pharmacy Ltd, where Mr. Curtis O'Connor and Mr. George G O'Connor are also the directors of those companies.
8.Directors advances, credits and guarantees
Included in other creditors is an amount of Nil (2022: £53 Dr) relates to the directors' loan account Mr. Curtis O'Connor.
9.Stocks

2023

2022

££
Other stocks40,24838,964
Total40,24838,964
10.Debtors

2023

2022

££
Trade debtors / trade receivables114,23998,286
Amounts owed by group undertakings-369,694
Other debtors10,9688,381
Total125,207476,361
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables79,836172,296
Bank borrowings and overdrafts10,00010,000
Amounts owed to related parties41,452-
Taxation and social security27,91937,316
Other creditors4183,378
Accrued liabilities and deferred income2,00012,000
Total161,625234,990
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
12.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts30,00045,340
Total30,00045,340