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Company Registration No. 13540078 (England and Wales)
Bergraf Ltd Unaudited accounts for the year ended 31 July 2023
Bergraf Ltd Unaudited accounts Contents
Page
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Bergraf Ltd Company Information for the year ended 31 July 2023
Directors
Charles Alexander Van den Berg Alexis Benjamin Wengraf
Company Number
13540078 (England and Wales)
Registered Office
15 Gothic Road Twickenham TW2 5EH England
Accountants
Collective Concepts Accounting Ltd
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Bergraf Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investment property
652,821 
425,000 
Current assets
Debtors
11,133 
- 
Cash at bank and in hand
9,698 
11,970 
20,831 
11,970 
Creditors: amounts falling due within one year
(632,759)
- 
Net current (liabilities)/assets
(611,928)
11,970 
Total assets less current liabilities
40,893 
436,970 
Creditors: amounts falling due after more than one year
- 
(344,970)
Net assets
40,893 
92,000 
Capital and reserves
Called up share capital
101 
101 
Profit and loss account
40,792 
91,899 
Shareholders' funds
40,893 
92,000 
For the year ending 31 July 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 30 July 2024 and were signed on its behalf by
Charles Alexander Van den Berg Director Company Registration No. 13540078
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Bergraf Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Bergraf Ltd is a private company, limited by shares, registered in England and Wales, registration number 13540078. The registered office is 15 Gothic Road, Twickenham, TW2 5EH, England.
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
These financial statements for the year ended 31 July 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Turnover
Income from rent of investment property is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
4
Investment property
2023 
£ 
Fair value at 1 August 2022
425,000 
Additions
227,821 
At 31 July 2023
652,821 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
11,133 
- 
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Bergraf Ltd Notes to the Accounts for the year ended 31 July 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
420 
- 
Amounts owed to group undertakings and other participating interests
60,000 
- 
Loans from directors
571,239 
- 
Accruals
1,100 
- 
632,759 
- 
Creditors within one year includes a loan of £361,948 from one of the directors at a interest rate of 0.03% accrued daily. The loan is repayable within 12 months.
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
344,970 
8
Average number of employees
During the year the average number of employees was 2 (2022: 1).
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