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Company Registration No. 07326242 (England and Wales)
J Berry Associates Ltd Unaudited accounts for the year ended 31 August 2023
J Berry Associates Ltd Unaudited accounts Contents
Page
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J Berry Associates Ltd Company Information for the year ended 31 August 2023
Directors
Dr J Berry Mrs J Berry
Company Number
07326242 (England and Wales)
Registered Office
West House, West Lane Girton Newark Nottinghamshire NG23 7JB
Accountants
Mike Behan Accountant 21 Millbrook Close North Hykeham Lincoln LN6 9TA
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J Berry Associates Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,222 
1,230 
Current assets
Debtors
520 
520 
Cash at bank and in hand
3,603 
3,989 
4,123 
4,509 
Creditors: amounts falling due within one year
(5,097)
(4,183)
Net current (liabilities)/assets
(974)
326 
Net assets
248 
1,556 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
148 
1,456 
Shareholders' funds
248 
1,556 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2023 and were signed on its behalf by
Dr J Berry Director Company Registration No. 07326242
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J Berry Associates Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
J Berry Associates Ltd is a private company, limited by shares, registered in England and Wales, registration number 07326242. The registered office is West House, West Lane, Girton, Newark, Nottinghamshire, NG23 7JB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of discounts, of work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2022
5,359 
Additions
399 
At 31 August 2023
5,758 
Depreciation
At 1 September 2022
4,129 
Charge for the year
407 
At 31 August 2023
4,536 
Net book value
At 31 August 2023
1,222 
At 31 August 2022
1,230 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
520 
520 
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J Berry Associates Ltd Notes to the Accounts for the year ended 31 August 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
2,301 
3,469 
Other creditors
665 
665 
Loans from directors
2,131 
49 
5,097 
4,183 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Transactions with related parties
Dr J Berry Director Received dividends totalling £ 10,111 (2022 £ 26.390) Mrs J Berry Director Received dividends totalling £ 1,000 (2021 £ 2,610)
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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