1 September 2022 false No description of principal activity Taxfiler 2024.4 08732407business:PrivateLimitedCompanyLtd2022-09-012023-07-31 087324072022-08-31 087324072022-09-012023-07-31 08732407business:AuditExemptWithAccountantsReport2022-09-012023-07-31 08732407business:AbridgedAccounts2022-09-012023-07-31 087324072023-07-31 08732407business:Director12022-09-012023-07-31 08732407business:RegisteredOffice2022-09-012023-07-31 087324072022-08-31 08732407core:WithinOneYear2023-07-31 08732407core:WithinOneYear2022-08-31 08732407core:AfterOneYear2023-07-31 08732407core:AfterOneYear2022-08-31 08732407core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 08732407core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 08732407core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 08732407core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 08732407core:PreviouslyStatedAmount2023-07-31 08732407core:PreviouslyStatedAmount2022-08-31 08732407business:SmallEntities2022-09-012023-07-31 08732407countries:EnglandWales2022-09-012023-07-31 08732407core:ComputerEquipment2022-09-012023-07-31 08732407business:OrdinaryShareClass12022-09-012023-07-31 08732407business:OrdinaryShareClass12021-10-012022-08-31 087324072021-10-012022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08732407 (England and Wales)
A. BERD LTD Unaudited accounts for the period from 1 September 2022 to 31 July 2023
A. BERD LTD Unaudited accounts Contents
Page
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A. BERD LTD Company Information for the period from 1 September 2022 to 31 July 2023
Director
Robert Mirzakhanyan
Company Number
08732407 (England and Wales)
Registered Office
67 Bennetts Avenue Greenford UB6 8AY
Accountants
Dorota Cukierska International House 142 Cromwell Road London SW7 4EF
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A. BERD LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
1 
1 
Fixed assets
Tangible assets
70 
94 
Current assets
Inventories
100 
1,700 
Cash at bank and in hand
367 
1,944 
467 
3,644 
Creditors: amounts falling due within one year
(582)
(6,216)
Net current liabilities
(115)
(2,572)
Total assets less current liabilities
(44)
(2,477)
Creditors: amounts falling due after more than one year
(984)
(1,008)
Net liabilities
(1,028)
(3,485)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(1,029)
(3,486)
Shareholders' funds
(1,028)
(3,485)
For the period 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 and authorised for issue on 25 July 2024 and were signed on its behalf by
Robert Mirzakhanyan Director Company Registration No. 08732407
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A. BERD LTD Notes to the Accounts for the period from 1 September 2022 to 31 July 2023
1
Statutory information
A. BERD LTD is a private company, limited by shares, registered in England and Wales, registration number 08732407. The registered office is 67 Bennetts Avenue, Greenford, UB6 8AY.
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 period, 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 VAT and discounts, of goods provided to customers and 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:
Computer equipment
25%
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2022
707 
At 31 July 2023
707 
Depreciation
At 1 September 2022
613 
Charge for the period
24 
At 31 July 2023
637 
Net book value
At 31 July 2023
70 
At 31 August 2022
94 
5
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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A. BERD LTD Notes to the Accounts for the period from 1 September 2022 to 31 July 2023
6
Average number of employees
During the period the average number of employees was 1 (2022: 1).
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