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REGISTERED NUMBER: 02582365















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Berry Limited

Berry Limited (Registered number: 02582365)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Berry Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr D M Berry
Mrs S E Berry
Mr A O Berry
Mr Y C Berry
Mrs N M Berry
Miss M M Berry





SECRETARY: Mr D M Berry





REGISTERED OFFICE: Cae Sinsir
Hen Llandegfan
Menai Bridge
Anglesey
LL59 5PY





REGISTERED NUMBER: 02582365





ACCOUNTANTS: Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP

Berry Limited (Registered number: 02582365)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,134 5,167
Investments 5 882,843 861,039
886,977 866,206

CURRENT ASSETS
Debtors 6 882,060 723,371
Cash at bank 827,696 624,522
1,709,756 1,347,893
CREDITORS
Amounts falling due within one year 7 123,633 54,971
NET CURRENT ASSETS 1,586,123 1,292,922
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,473,100

2,159,128

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,473,000 2,159,028
SHAREHOLDERS' FUNDS 2,473,100 2,159,128

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 31 December 2023 and were signed on its behalf by:



Mr D M Berry - Director


Berry Limited (Registered number: 02582365)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Berry Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Tangible fixed assets
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 their cost prices, less accumulated depreciation and any amounts recognised in respect of impairment.

Plant & Machinery - 15% reducing balance
Motor Vehicles - 20% reducing balance
Computer Equipment - 33% reducing balance

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Berry Limited (Registered number: 02582365)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 24,525
DEPRECIATION
At 1 April 2022 19,358
Charge for year 1,033
At 31 March 2023 20,391
NET BOOK VALUE
At 31 March 2023 4,134
At 31 March 2022 5,167

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2022 861,039
Additions 21,804
At 31 March 2023 882,843
NET BOOK VALUE
At 31 March 2023 882,843
At 31 March 2022 861,039

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 549,380 304,320
Other debtors 332,680 419,051
882,060 723,371

Berry Limited (Registered number: 02582365)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 168 -
Taxation and social security 118,713 50,171
Other creditors 4,752 4,800
123,633 54,971

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Mr D M Berry
Balance outstanding at start of year 252,048 249,014
Amounts advanced 37,040 3,034
Amounts repaid (13,745 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 275,343 252,048

Mrs S E Berry
Balance outstanding at start of year 11,766 11,766
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,766 11,766

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Berry Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Berry Limited for the year ended 31 March 2023 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Berry Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Berry Limited and state those matters that we have agreed to state to the Board of Directors of Berry Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berry Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Berry 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 profit of Berry Limited. You consider that Berry Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Berry 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.






Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP


31 December 2023