2022-04-012023-03-312023-03-31falseSC554764HELENA BERG LIMITED2023-11-1496020iso4217:GBPxbrli:pureSC5547642022-04-01SC5547642023-03-31SC5547642022-04-012023-03-31SC5547642021-04-01SC5547642022-03-31SC5547642021-04-012022-03-31SC554764bus:SmallEntities2022-04-012023-03-31SC554764bus:AuditExempt-NoAccountantsReport2022-04-012023-03-31SC554764bus:FullAccounts2022-04-012023-03-31SC554764bus:PrivateLimitedCompanyLtd2022-04-012023-03-31SC554764core:WithinOneYear2023-03-31SC554764core:AfterOneYear2023-03-31SC554764core:WithinOneYear2022-03-31SC554764core:AfterOneYear2022-03-31SC554764core:ShareCapital2023-03-31SC554764core:SharePremium2023-03-31SC554764core:RevaluationReserve2023-03-31SC554764core:OtherReservesSubtotal2023-03-31SC554764core:RetainedEarningsAccumulatedLosses2023-03-31SC554764core:ShareCapital2022-03-31SC554764core:SharePremium2022-03-31SC554764core:RevaluationReserve2022-03-31SC554764core:OtherReservesSubtotal2022-03-31SC554764core:RetainedEarningsAccumulatedLosses2022-03-31SC554764core:LandBuildings2023-03-31SC554764core:PlantMachinery2023-03-31SC554764core:Vehicles2023-03-31SC554764core:FurnitureFittings2023-03-31SC554764core:OfficeEquipment2023-03-31SC554764core:NetGoodwill2023-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2023-03-31SC554764core:ListedExchangeTraded2023-03-31SC554764core:UnlistedNon-exchangeTraded2023-03-31SC554764core:LandBuildings2022-03-31SC554764core:PlantMachinery2022-03-31SC554764core:Vehicles2022-03-31SC554764core:FurnitureFittings2022-03-31SC554764core:OfficeEquipment2022-03-31SC554764core:NetGoodwill2022-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2022-03-31SC554764core:ListedExchangeTraded2022-03-31SC554764core:UnlistedNon-exchangeTraded2022-03-31SC554764core:LandBuildings2022-04-012023-03-31SC554764core:PlantMachinery2022-04-012023-03-31SC554764core:Vehicles2022-04-012023-03-31SC554764core:FurnitureFittings2022-04-012023-03-31SC554764core:OfficeEquipment2022-04-012023-03-31SC554764core:NetGoodwill2022-04-012023-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31SC554764core:ListedExchangeTraded2022-04-012023-03-31SC554764core:UnlistedNon-exchangeTraded2022-04-012023-03-31SC554764core:MoreThanFiveYears2022-04-012023-03-31SC554764core:Non-currentFinancialInstruments2023-03-31SC554764core:Non-currentFinancialInstruments2022-03-31SC554764dpl:CostSales2022-04-012023-03-31SC554764dpl:DistributionCosts2022-04-012023-03-31SC554764core:LandBuildings2022-04-012023-03-31SC554764core:PlantMachinery2022-04-012023-03-31SC554764core:Vehicles2022-04-012023-03-31SC554764core:FurnitureFittings2022-04-012023-03-31SC554764core:OfficeEquipment2022-04-012023-03-31SC554764dpl:AdministrativeExpenses2022-04-012023-03-31SC554764core:NetGoodwill2022-04-012023-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31SC554764dpl:GroupUndertakings2022-04-012023-03-31SC554764dpl:ParticipatingInterests2022-04-012023-03-31SC554764dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-31SC554764core:ListedExchangeTraded2022-04-012023-03-31SC554764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-31SC554764core:UnlistedNon-exchangeTraded2022-04-012023-03-31SC554764dpl:CostSales2021-04-012022-03-31SC554764dpl:DistributionCosts2021-04-012022-03-31SC554764core:LandBuildings2021-04-012022-03-31SC554764core:PlantMachinery2021-04-012022-03-31SC554764core:Vehicles2021-04-012022-03-31SC554764core:FurnitureFittings2021-04-012022-03-31SC554764core:OfficeEquipment2021-04-012022-03-31SC554764dpl:AdministrativeExpenses2021-04-012022-03-31SC554764core:NetGoodwill2021-04-012022-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-31SC554764dpl:GroupUndertakings2021-04-012022-03-31SC554764dpl:ParticipatingInterests2021-04-012022-03-31SC554764dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-31SC554764core:ListedExchangeTraded2021-04-012022-03-31SC554764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-31SC554764core:UnlistedNon-exchangeTraded2021-04-012022-03-31SC554764core:NetGoodwill2023-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2023-03-31SC554764core:LandBuildings2023-03-31SC554764core:PlantMachinery2023-03-31SC554764core:Vehicles2023-03-31SC554764core:FurnitureFittings2023-03-31SC554764core:OfficeEquipment2023-03-31SC554764core:AfterOneYear2023-03-31SC554764core:WithinOneYear2023-03-31SC554764core:ListedExchangeTraded2023-03-31SC554764core:UnlistedNon-exchangeTraded2023-03-31SC554764core:ShareCapital2023-03-31SC554764core:SharePremium2023-03-31SC554764core:RevaluationReserve2023-03-31SC554764core:OtherReservesSubtotal2023-03-31SC554764core:RetainedEarningsAccumulatedLosses2023-03-31SC554764core:NetGoodwill2022-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2022-03-31SC554764core:LandBuildings2022-03-31SC554764core:PlantMachinery2022-03-31SC554764core:Vehicles2022-03-31SC554764core:FurnitureFittings2022-03-31SC554764core:OfficeEquipment2022-03-31SC554764core:AfterOneYear2022-03-31SC554764core:WithinOneYear2022-03-31SC554764core:ListedExchangeTraded2022-03-31SC554764core:UnlistedNon-exchangeTraded2022-03-31SC554764core:ShareCapital2022-03-31SC554764core:SharePremium2022-03-31SC554764core:RevaluationReserve2022-03-31SC554764core:OtherReservesSubtotal2022-03-31SC554764core:RetainedEarningsAccumulatedLosses2022-03-31SC554764core:NetGoodwill2021-04-01SC554764core:IntangibleAssetsOtherThanGoodwill2021-04-01SC554764core:LandBuildings2021-04-01SC554764core:PlantMachinery2021-04-01SC554764core:Vehicles2021-04-01SC554764core:FurnitureFittings2021-04-01SC554764core:OfficeEquipment2021-04-01SC554764core:AfterOneYear2021-04-01SC554764core:WithinOneYear2021-04-01SC554764core:ListedExchangeTraded2021-04-01SC554764core:UnlistedNon-exchangeTraded2021-04-01SC554764core:ShareCapital2021-04-01SC554764core:SharePremium2021-04-01SC554764core:RevaluationReserve2021-04-01SC554764core:OtherReservesSubtotal2021-04-01SC554764core:RetainedEarningsAccumulatedLosses2021-04-01SC554764core:AfterOneYear2022-04-012023-03-31SC554764core:WithinOneYear2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-31SC554764core:Non-currentFinancialInstrumentscore:CostValuation2023-03-31SC554764core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-31SC554764core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-31SC554764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-31SC554764core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-31SC554764core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-31SC554764core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-31SC554764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-31SC554764core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-31SC554764core:Non-currentFinancialInstrumentscore:CostValuation2022-03-31SC554764core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-31SC554764core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-31SC554764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-31SC554764core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-31SC554764core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-31SC554764core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-31SC554764core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-31SC554764core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-31SC554764bus:Director12022-04-012023-03-31SC554764core:FurnitureFittingsToolsEquipment2022-03-31SC554764core:FurnitureFittingsToolsEquipment2022-04-012023-03-31SC554764core:FurnitureFittingsToolsEquipment2023-03-31

HELENA BERG LIMITED

Registered Number
SC554764
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2023

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

Director

Helena Berg

Registered Address

H1 Newark Business Park
Newark Road South
Glenrothes
KY7 4NS

Registered Number

SC554764 (Scotland)
HELENA BERG LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets58,95910,319
8,95910,319
Current assets
Stocks4,3084,185
Debtors741,45220,345
Cash at bank and on hand27939,015
46,03963,545
Creditors amounts falling due within one year8(34,222)(38,539)
Net current assets (liabilities)11,81725,006
Total assets less current liabilities20,77635,325
Creditors amounts falling due after one year9(23,333)(33,333)
Provisions for liabilities(1,702)(1,961)
Net assets(4,259)31
Capital and reserves
Called up share capital11
Profit and loss account(4,260)30
Shareholders' funds(4,259)31
The financial statements were approved and authorised for issue by the Director on 14 November 2023, and are signed on its behalf by:
Helena Berg
Director
Registered Company No. SC554764
HELENA BERG LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
Helena Berg Limited is a private company, limited by shares, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Property, plant and equipment policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings20-
Office Equipment-3
Stocks policy
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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.
Leases policy
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Employee benefits policy
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that she will continue to support the company as required.
4.Employee information

20232022
Average number of employees during the year1414
5.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 225,36614,0871,00920,462
Additions1,386218-1,604
Disposals(1,550)-(265)(1,815)
At 31 March 235,20214,30574420,251
Depreciation and impairment
At 01 April 222,7047,00843110,143
Charge for year8061,4402462,492
On disposals(1,078)-(265)(1,343)
At 31 March 232,4328,44841211,292
Net book value
At 31 March 232,7705,8573328,959
At 31 March 222,6627,07957810,319
6.Description of financial commitments other than capital commitments
Minimum lease payments under non-cancellable operating leases fall due as follows: 2023 £17,000 (2022 £17,000)
7.Debtors

2023

2022

££
Other debtors40,15020,345
Prepayments and accrued income1,302-
Total41,45220,345
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables9,51413,444
Bank borrowings and overdrafts10,00010,000
Taxation and social security11,89214,512
Other creditors2,528-
Accrued liabilities and deferred income288583
Total34,22238,539
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts23,33333,333
Total23,33333,333