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REGISTERED NUMBER: 09280180 (England and Wales)














MINNIE BERTHA'S LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2023






MINNIE BERTHA'S LTD (REGISTERED NUMBER: 09280180)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


MINNIE BERTHA'S LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 MARCH 2023







DIRECTOR: P L Curtis





REGISTERED OFFICE: Landgate Chambers
24 Landgate
Rye
East Sussex
TN31 7LJ





REGISTERED NUMBER: 09280180 (England and Wales)





ACCOUNTANTS: Gibbons Mannington & Phipps LLP
Chartered Accountants
Landgate Chambers
24 Landgate
Rye
East Sussex
TN31 7LJ

MINNIE BERTHA'S LTD (REGISTERED NUMBER: 09280180)

BALANCE SHEET
30 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,000 25,000
Tangible assets 5 378,882 15,700
Investment property 6 211,864 211,864
605,746 252,564

CURRENT ASSETS
Stocks 4,000 4,600
Debtors 7 6,017 6,018
Cash at bank and in hand 252,727 640,819
262,744 651,437
CREDITORS
Amounts falling due within one year 8 64,452 121,816
NET CURRENT ASSETS 198,292 529,621
TOTAL ASSETS LESS CURRENT
LIABILITIES

804,038

782,185

CREDITORS
Amounts falling due after more than
one year

9

(44,870

)

(64,775

)

PROVISIONS FOR LIABILITIES (3,535 ) (2,983 )
NET ASSETS 755,633 714,427

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 755,533 714,327
SHAREHOLDERS' FUNDS 755,633 714,427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

MINNIE BERTHA'S LTD (REGISTERED NUMBER: 09280180)

BALANCE SHEET - continued
30 MARCH 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2023 and were signed by:





P L Curtis - Director


MINNIE BERTHA'S LTD (REGISTERED NUMBER: 09280180)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2023


1. STATUTORY INFORMATION

Minnie Bertha's Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
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.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

INVESTMENT PROPERTY
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
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.

MINNIE BERTHA'S LTD (REGISTERED NUMBER: 09280180)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2023


2. ACCOUNTING POLICIES - continued

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2022 - 52 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 31 March 2022
and 30 March 2023 100,000
AMORTISATION
At 31 March 2022 75,000
Charge for year 10,000
At 30 March 2023 85,000
NET BOOK VALUE
At 30 March 2023 15,000
At 30 March 2022 25,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 March 2022 32,762
Additions 366,468
At 30 March 2023 399,230
DEPRECIATION
At 31 March 2022 17,062
Charge for year 3,286
At 30 March 2023 20,348
NET BOOK VALUE
At 30 March 2023 378,882
At 30 March 2022 15,700

MINNIE BERTHA'S LTD (REGISTERED NUMBER: 09280180)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2023


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 31 March 2022
and 30 March 2023 211,864
NET BOOK VALUE
At 30 March 2023 211,864
At 30 March 2022 211,864

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 6,017 6,018

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 19,905 19,414
Taxation and social security 25,639 58,029
Other creditors 18,908 44,373
64,452 121,816

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 44,870 64,775

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year - 7,850
Between one and five years - 1,548
- 9,398

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100