2022-04-012023-03-312023-03-31false06045628Mark Berryman Design 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Mark Berryman Design Limited

Registered Number
06045628
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

Mark Berryman Design Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

M Berryman
C Berryman

Registered Address

First Floor
745 Ampress Lane
Lymington
SO41 8LW

Registered Number

06045628 (England and Wales)
Mark Berryman Design Limited
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5403,579402,632
403,579402,632
Current assets
Stocks67001,000
Debtors7200,1061,306,738
Cash at bank and on hand1,701,6332,735,575
1,902,4394,043,313
Creditors amounts falling due within one year8(81,547)(2,091,170)
Net current assets (liabilities)1,820,8921,952,143
Total assets less current liabilities2,224,4712,354,775
Creditors amounts falling due after one year9-(153,552)
Provisions for liabilities10(1,175)(995)
Net assets2,223,2962,200,228
Capital and reserves
Called up share capital100100
Profit and loss account2,223,1962,200,128
Shareholders' funds2,223,2962,200,228
The financial statements were approved and authorised for issue by the Board of Directors on 21 December 2023, and are signed on its behalf by:
M Berryman
Director
Registered Company No. 06045628
Mark Berryman Design 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.Accounting policies
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:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 22397,39346,6149,638453,645
Additions-8282,4993,327
At 31 March 23397,39347,44212,137456,972
Depreciation and impairment
At 01 April 22-41,5399,47451,013
Charge for year-1,4759052,380
At 31 March 23-43,01410,37953,393
Net book value
At 31 March 23397,3934,4281,758403,579
At 31 March 22397,3935,075164402,632
6.Stocks

2023

2022

££
Raw materials and consumables7001,000
Total7001,000
7.Debtors

2023

2022

££
Trade debtors / trade receivables71,24919,632
Amounts owed by group undertakings198-
Other debtors128,659741
Prepayments and accrued income-1,286,365
Total200,1061,306,738
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables4,76759
Bank borrowings and overdrafts-12,240
Amounts owed to related parties-11
Taxation and social security76,780113,091
Accrued liabilities and deferred income-1,965,769
Total81,5472,091,170
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts-153,552
Total-153,552
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,175995
Total1,175995