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REGISTERED NUMBER: 13384099 (England and Wales)















Unaudited Financial Statements

for the Period 1 June 2022 to 30 November 2023

for

BerryBank Park Ltd

BerryBank Park Ltd (Registered number: 13384099)

Contents of the Financial Statements
for the period 1 June 2022 to 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BerryBank Park Ltd

Company Information
for the period 1 June 2022 to 30 November 2023







DIRECTORS: K H Cockell
J M Dudfield





REGISTERED OFFICE: Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA





REGISTERED NUMBER: 13384099 (England and Wales)





ACCOUNTANTS: Tayabali Tomlin
Chartered Accountants
Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA

BerryBank Park Ltd (Registered number: 13384099)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 897,091 857,777
Investments 5 249 100
897,340 857,877

CURRENT ASSETS
Debtors 6 119,879 73,737
Cash at bank and in hand 9,014 1,626
128,893 75,363
CREDITORS
Amounts falling due within one year 7 1,439,238 1,039,422
NET CURRENT LIABILITIES (1,310,345 ) (964,059 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(413,005

)

(106,182

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (413,105 ) (106,282 )
(413,005 ) (106,182 )

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

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

The directors acknowledge their 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.

BerryBank Park Ltd (Registered number: 13384099)

Balance Sheet - continued
30 November 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 Board of Directors and authorised for issue on 29 August 2024 and were signed on its behalf by:




J M Dudfield - Director



K H Cockell - Director


BerryBank Park Ltd (Registered number: 13384099)

Notes to the Financial Statements
for the period 1 June 2022 to 30 November 2023


1. STATUTORY INFORMATION

BerryBank Park 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.

The directors consider that in preparing the financial statements they have taken into account all information available, and on this basis the financial statements are prepared on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Infrastructure and Semi Permanent
Structures

-

Over the period of the lease
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on reducing balance

Assets under the course of construction are not depreciated until the asset is brought into use. Costs continue to be capitalised until the construction is complete.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period 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.


BerryBank Park Ltd (Registered number: 13384099)

Notes to the Financial Statements - continued
for the period 1 June 2022 to 30 November 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 period 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.

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 period was 3 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Infrastructure
Land and Assets and Semi
freehold under Permanent
property construction Structures
£    £    £   
COST
At 1 June 2022 306,623 498,098 -
Additions 7,843 - 335,987
Reclassification/transfer - (498,098 ) -
At 30 November 2023 314,466 - 335,987
DEPRECIATION
At 1 June 2022 - - -
Charge for period - - 13,429
At 30 November 2023 - - 13,429
NET BOOK VALUE
At 30 November 2023 314,466 - 322,558
At 31 May 2022 306,623 498,098 -

BerryBank Park Ltd (Registered number: 13384099)

Notes to the Financial Statements - continued
for the period 1 June 2022 to 30 November 2023


4. TANGIBLE FIXED ASSETS - continued

Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 June 2022 68,138 2,915 875,774
Additions 269,876 - 613,706
Reclassification/transfer - - (498,098 )
At 30 November 2023 338,014 2,915 991,382
DEPRECIATION
At 1 June 2022 17,035 962 17,997
Charge for period 62,005 860 76,294
At 30 November 2023 79,040 1,822 94,291
NET BOOK VALUE
At 30 November 2023 258,974 1,093 897,091
At 31 May 2022 51,103 1,953 857,777

Included in cost of land and buildings is freehold land of £ 314,466 (2022 - £ 306,623 ) which is not depreciated.

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 June 2022 100
Additions 149
At 30 November 2023 249
NET BOOK VALUE
At 30 November 2023 249
At 31 May 2022 100

BerryBank Park Ltd (Registered number: 13384099)

Notes to the Financial Statements - continued
for the period 1 June 2022 to 30 November 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,645 660
Other debtors 118,234 73,077
119,879 73,737

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 36,248 175,622
Taxation and social security - 4,299
Other creditors 1,402,990 859,501
1,439,238 1,039,422

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 6,000 -
Between one and five years 24,000 -
In more than five years 105,000 -
135,000 -

9. RELATED PARTY DISCLOSURES

Included within creditors: amounts falling due after one year are directors' current accounts in the sum of £638,902. The accounts are unsecured, interest free and carry no fixed date of repayment.

Included within creditors: amounts falling due after after one year are loan accounts due to an entities, in which the directors have an interest, in the sum of £360,624 (2022: £204,285). The accounts are unsecured, interest free and carries no fixed date of repayment.

Included within debtors there was a loan account due from an entity, in which the directors have an interest, in the sum of £85,435 (2022: 35,440). The account is unsecured, interest free and carries no fixed date of repayment.