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REGISTERED NUMBER: 03467749 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Berry-middleton Ltd

Berry-middleton Ltd (Registered number: 03467749)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Berry-middleton Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: M C Middleton



REGISTERED OFFICE: 88 Stein Road
Southbourne
Emsworth
Hampshire
PO10 8LE



REGISTERED NUMBER: 03467749 (England and Wales)



ACCOUNTANTS: Direct Accounting
7 Cooks Lane
Southbourne
Emsworth
Hampshire
PO10 8LG



BANKERS: Barclays Bank Plc
74 - 75 East Street
Chichester
West Sussex
PO19 1HT

Berry-middleton Ltd (Registered number: 03467749)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,673 12,607

CURRENT ASSETS
Debtors 5 10,044 5,341
Cash at bank 83,826 99,491
93,870 104,832
CREDITORS
Amounts falling due within one year 6 18,236 29,305
NET CURRENT ASSETS 75,634 75,527
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,307

88,134

CREDITORS
Amounts falling due after more than one
year

7

(11,375

)

(14,875

)

PROVISIONS FOR LIABILITIES (1,042 ) (1,042 )
NET ASSETS 83,890 72,217

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 83,888 72,215
SHAREHOLDERS' FUNDS 83,890 72,217

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

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

The director acknowledges his 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.

Berry-middleton Ltd (Registered number: 03467749)

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 director and authorised for issue on 19 August 2024 and were signed by:





M C Middleton - Director


Berry-middleton Ltd (Registered number: 03467749)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Berry-middleton 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.

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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 3 (2022 - 5 ) .

Berry-middleton Ltd (Registered number: 03467749)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 December 2022 35,588 2,822 - 38,410
Additions 13,465 - 358 13,823
At 30 November 2023 49,053 2,822 358 52,233
DEPRECIATION
At 1 December 2022 23,102 2,701 - 25,803
Charge for year 5,650 30 77 5,757
At 30 November 2023 28,752 2,731 77 31,560
NET BOOK VALUE
At 30 November 2023 20,301 91 281 20,673
At 30 November 2022 12,486 121 - 12,607

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 8,208 3,751
Other debtors 1,836 1,590
10,044 5,341

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 1,515 846
Taxation and social security 14,609 25,809
Other creditors 2,112 2,650
18,236 29,305

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 11,375 14,875

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the directors were paid £1,600 (£1,600 in 2023) for the use of their home as business premises.

Dividends totalling £23,750 (2022: £41,000) were voted and paid to the shareholders during the year.

At the year end date the director was owed £1,062 (£1,600 in 2022) by the company.

Berry-middleton Ltd (Registered number: 03467749)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

9. ULTIMATE CONTROLLING PARTY

Ultimate control of the company is held by M C Middleton by virtue of his 100% shareholding.