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REGISTERED NUMBER: 09544910 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Brainberry Ltd

Brainberry Ltd (Registered number: 09544910)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brainberry Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTOR: Miss K Bojan





REGISTERED OFFICE: 4 Rydal Avenue
Lougborough
LE11 3RX





REGISTERED NUMBER: 09544910 (England and Wales)





ACCOUNTANTS: Nottingham Accountants Limited
Coppice House
63 Coppice Road
Arnold
Nottingham
Nottinghamshire
NG5 7GR

Brainberry Ltd (Registered number: 09544910)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 27,262 32,363
Tangible assets 5 172 584
Investments 6 104,544 -
131,978 32,947

CURRENT ASSETS
Debtors 7 45,741 3,000
Cash at bank 6,208 4,913
51,949 7,913
CREDITORS
Amounts falling due within one year 8 321,838 178,771
NET CURRENT LIABILITIES (269,889 ) (170,858 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(137,911

)

(137,911

)

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 (138,011 ) (138,011 )
SHAREHOLDERS' FUNDS (137,911 ) (137,911 )

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

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

The director acknowledges her 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.

Brainberry Ltd (Registered number: 09544910)

Balance Sheet - continued
30 April 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 27 July 2023 and were signed by:





Miss K Bojan - Director


Brainberry Ltd (Registered number: 09544910)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Brainberry 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Computer software is being amortised evenly over its estimated useful life of nil years.

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 - 25% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

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.


Brainberry Ltd (Registered number: 09544910)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued
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.

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 NIL (2022 - 2 ).

4. INTANGIBLE FIXED ASSETS
Patents
and Computer
licences software Totals
£    £    £   
COST
At 1 May 2022
and 30 April 2023 11,960 22,788 34,748
AMORTISATION
At 1 May 2022 - 2,385 2,385
Amortisation for year - 5,101 5,101
At 30 April 2023 - 7,486 7,486
NET BOOK VALUE
At 30 April 2023 11,960 15,302 27,262
At 30 April 2022 11,960 20,403 32,363

Brainberry Ltd (Registered number: 09544910)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2022
and 30 April 2023 4,360 1,687 9,713 15,760
DEPRECIATION
At 1 May 2022 4,360 1,667 9,149 15,176
Charge for year - 20 392 412
At 30 April 2023 4,360 1,687 9,541 15,588
NET BOOK VALUE
At 30 April 2023 - - 172 172
At 30 April 2022 - 20 564 584

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 104,544
At 30 April 2023 104,544
NET BOOK VALUE
At 30 April 2023 104,544

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 42,000 -
Other debtors 3,000 3,000
VAT 741 -
45,741 3,000

Brainberry Ltd (Registered number: 09544910)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts (see note 9) 48,072 57,447
Other loans (see note 9) 47,449 -
Tax 23,141 6,175
Social security and other taxes 78,892 84,492
VAT - 738
Other creditors 93,282 6,167
Directors' current accounts 30,252 23,002
Accruals and deferred income 750 750
321,838 178,771

9. LOANS

An analysis of the maturity of loans is given below:

30.4.23 30.4.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 48,072 57,447
Other loans 47,449 -
95,521 57,447

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
100 Ordinary share capital 1 100 100

11. RESERVES
Retained
earnings
£   

At 1 May 2022 (138,011 )
Profit for the year -
At 30 April 2023 (138,011 )