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Registered number: 09747706

BER-GUR LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023

Prepared By:
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND

BER-GUR LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
DIRECTORS
P Gurung
SECRETARY
P K Manster
REGISTERED OFFICE
20 Westlands Way
Oxted
Surrey
RH8 0ND
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09747706
BANKERS
National Westminster Bank Plc
ACCOUNTANTS
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND

BER-GUR LIMITED

ACCOUNTS
FOR THEYEARENDED31/10/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

BER-GUR LIMITED

BALANCE SHEET AT 31/10/2023
20232022
Notes££
FIXED ASSETS
Tangible assets36,3668,956
CURRENT ASSETS
Stock3,4983,348
Debtors54,4424,265
Cash at bank and in hand64,14194,790
72,081102,403
CREDITORS: Amounts falling due within one year670,27576,194
NET CURRENT ASSETS1,80626,209
TOTAL ASSETS LESS CURRENT LIABILITIES8,17235,165
CREDITORS: Amounts falling due after more than one year738,98951,989
NET LIABILITIES(30,817)(16,824)
CAPITAL AND RESERVES
Called up share capital811
Profit and loss account(30,818)(16,825)
SHAREHOLDERS' FUNDS(30,817)(16,824)
For the year ending 31/10/2023 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 30/07/2024 and signed on their behalf by
.............................
P Gurung
Director

BER-GUR LIMITED

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesstraight line over period of lease%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20232022
No.No.
Average number of employees--

BER-GUR LIMITED

3. TANGIBLE FIXED ASSETS
Short Leasehold
PropertiesEquipmentTotal
£££
Cost
At 01/11/202221,54045,85567,395
At 31/10/202321,54045,85567,395
Depreciation
At 01/11/202221,00037,43958,439
For the year5402,0502,590
At 31/10/202321,54039,48961,029
Net Book Amounts
At 31/10/2023-6,3666,366
At 31/10/20225408,4168,956
4. STOCK 20232022
££
Stock comprises:
Stock3,4983,348
3,4983,348
5. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors2,3422,342
Prepayments2,1001,518
Directors current account-405
4,4424,265

BER-GUR LIMITED

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax-5,102
VAT6,6557,239
PAYE control302338
Directors current account2,363-
Trade creditors16,64813,020
Accruals8,2077,362
Amounts due to group companies36,10043,133
70,27576,194
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Bank loans (secured) >1yr38,98951,989
38,98951,989
8. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11