2023-04-01 2024-03-31 false Capium Accounts Production 1.1 05560247 bus:AbridgedAccounts 2023-04-01 2024-03-31 05560247 bus:FRS102 2023-04-01 2024-03-31 05560247 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 05560247 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05560247 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05560247 2023-04-01 2024-03-31 05560247 2024-03-31 05560247 bus:RegisteredOffice 2023-04-01 2024-03-31 05560247 core:WithinOneYear 2024-03-31 05560247 core:AfterOneYear 2024-03-31 05560247 bus:Director1 2023-04-01 2024-03-31 05560247 bus:Director1 2024-03-31 05560247 bus:Director1 2022-04-01 2023-03-31 05560247 bus:Director2 2023-04-01 2024-03-31 05560247 bus:Director2 2024-03-31 05560247 bus:Director2 2022-04-01 2023-03-31 05560247 2022-04-01 05560247 bus:LeadAgentIfApplicable 2023-04-01 2024-03-31 05560247 2022-04-01 2023-03-31 05560247 2023-03-31 05560247 core:WithinOneYear 2023-03-31 05560247 core:AfterOneYear 2023-03-31 05560247 bus:EntityAccountantsOrAuditors 2022-04-01 2023-03-31 05560247 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 05560247 bus:OrdinaryShareClass1 2024-03-31 05560247 bus:OrdinaryShareClass1 2022-04-01 2023-03-31 05560247 bus:OrdinaryShareClass1 2023-03-31 05560247 bus:OrdinaryShareClass2 2023-04-01 2024-03-31 05560247 bus:OrdinaryShareClass2 2024-03-31 05560247 bus:OrdinaryShareClass2 2022-04-01 2023-03-31 05560247 bus:OrdinaryShareClass2 2023-03-31 05560247 core:MotorCars 2023-04-01 2024-03-31 05560247 core:MotorCars 2024-03-31 05560247 core:MotorCars 2023-03-31 05560247 core:FurnitureFittings 2023-04-01 2024-03-31 05560247 core:FurnitureFittings 2024-03-31 05560247 core:FurnitureFittings 2023-03-31 05560247 core:ComputerEquipment 2023-04-01 2024-03-31 05560247 core:ComputerEquipment 2024-03-31 05560247 core:ComputerEquipment 2023-03-31 05560247 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 05560247 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-03-31 05560247 core:NetGoodwill 2023-04-01 2024-03-31 05560247 core:NetGoodwill 2024-03-31 05560247 core:NetGoodwill 2023-03-31 05560247 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 05560247 core:CostValuation core:Non-currentFinancialInstruments 2023-03-31 05560247 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-03-31 05560247 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 05560247 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 05560247 core:Non-currentFinancialInstruments 2024-03-31 05560247 core:Non-currentFinancialInstruments 2023-03-31 05560247 core:ShareCapital 2024-03-31 05560247 core:ShareCapital 2023-03-31 05560247 core:RetainedEarningsAccumulatedLosses 2024-03-31 05560247 core:RetainedEarningsAccumulatedLosses 2023-03-31 05560247 dpl:Item1 2023-04-01 05560247 dpl:Item1 2024-03-31 05560247 dpl:Item1 2022-04-01 05560247 dpl:Item1 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 05560247
England and Wales

 

 

 

R. J. BERRY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Report to the directors on the preparation of the unaudited statutory accounts of R. J. Berry Limited for the year ended 31 March 2024

In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the accounts of R. J. Berry Limited for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of R. J. Berry Limited, as a body, in accordance with the terms of our engagement letter dated 05 April 2023 Our work has been undertaken solely to prepare for your approval the accounts of R. J. Berry Limited and state those matters that we have agreed to state to the Board of Directors of R. J. Berry Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R. J. Berry Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that R. J. Berry Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of R. J. Berry Limited. You consider that R. J. Berry Limited is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of R. J. Berry Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2024



....................................................
BdH Chartered Certified Accountants
Portsmouth Technopie
Kingston Crescent
Portsmouth
PO2 8FA
09 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 3,460    4,438 
Investments 5 549,886    549,886 
553,346    554,324 
Current assets      
Stocks 19,541    18,872 
Debtors 86,696    134,021 
Cash at bank and in hand 39,487    34,594 
145,724    187,487 
Creditors: amount falling due within one year (404,773)   (415,926)
Net current assets (259,049)   (228,439)
 
Total assets less current liabilities 294,297    325,885 
Net assets 294,297    325,885 
 

Capital and reserves
     
Called up share capital 6 2,000    2,000 
Profit and loss account 292,297    323,885 
Shareholders' funds 294,297    325,885 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 August 2024 and were signed on its behalf by:


-------------------------------
Mr Jiten Hemraj Shingdia
Director
2
General Information
R. J. Berry Limited is a private company, limited by shares, registered in England and Wales, registration number 05560247, registration address 145 Sulton Road, Buckland, PO2 7AT.  The company was aquired by J&V Pharma Ltd on 26 May 2021.
The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 7).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 300,000    300,000 
Additions  
Disposals  
At 31 March 2024 300,000    300,000 
Amortisation
At 01 April 2023 300,000    300,000 
Charge for year  
On disposals  
At 31 March 2024 300,000    300,000 
Net book values
At 31 March 2024  
At 31 March 2023  


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 9,085    53,391    19,387    81,863 
Additions     1,068    1,068 
Disposals      
At 31 March 2024 9,085    53,391    20,455    82,931 
Depreciation
At 01 April 2023 7,821    51,221    18,383    77,425 
Charge for year 1,050    667    329    2,046 
On disposals      
At 31 March 2024 8,871    51,888    18,712    79,471 
Net book values
Closing balance as at 31 March 2024 214    1,503    1,743    3,460 
Opening balance as at 01 April 2023 1,264    2,170    1,004    4,438 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2023 549,886    549,886 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 549,886    549,886 

6.

Share Capital

Authorised
1,000 Class A shares of £1.00 each
1,000 Class B shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
1,000 Class A shares of £1.00 each 1,000    1,000 
1,000 Class B shares of £1.00 each 1,000    1,000 
2,000    2,000 

3