Silverfin false false 31/12/2023 01/01/2023 31/12/2023 Mr N D Hewison 14/01/2005 Mr T J Hewison 14/01/2005 13 September 2024 The principal activity of the Company during the financial year was growing blueberries for commercial use and wholesale of blueberry related products. 05329888 2023-12-31 05329888 bus:Director1 2023-12-31 05329888 bus:Director2 2023-12-31 05329888 2022-12-31 05329888 core:CurrentFinancialInstruments 2023-12-31 05329888 core:CurrentFinancialInstruments 2022-12-31 05329888 core:ShareCapital 2023-12-31 05329888 core:ShareCapital 2022-12-31 05329888 core:SharePremium 2023-12-31 05329888 core:SharePremium 2022-12-31 05329888 core:RetainedEarningsAccumulatedLosses 2023-12-31 05329888 core:RetainedEarningsAccumulatedLosses 2022-12-31 05329888 core:OtherResidualIntangibleAssets 2022-12-31 05329888 core:OtherResidualIntangibleAssets 2023-12-31 05329888 core:PlantMachinery 2022-12-31 05329888 core:FurnitureFittings 2022-12-31 05329888 core:OtherPropertyPlantEquipment 2022-12-31 05329888 core:PlantMachinery 2023-12-31 05329888 core:FurnitureFittings 2023-12-31 05329888 core:OtherPropertyPlantEquipment 2023-12-31 05329888 1 2023-12-31 05329888 1 2022-12-31 05329888 bus:OrdinaryShareClass1 2023-12-31 05329888 2023-01-01 2023-12-31 05329888 bus:FilletedAccounts 2023-01-01 2023-12-31 05329888 bus:SmallEntities 2023-01-01 2023-12-31 05329888 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 05329888 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 05329888 bus:Director1 2023-01-01 2023-12-31 05329888 bus:Director2 2023-01-01 2023-12-31 05329888 core:OtherResidualIntangibleAssets core:TopRangeValue 2023-01-01 2023-12-31 05329888 core:PlantMachinery 2023-01-01 2023-12-31 05329888 core:FurnitureFittings 2023-01-01 2023-12-31 05329888 core:OtherPropertyPlantEquipment core:TopRangeValue 2023-01-01 2023-12-31 05329888 2022-01-01 2022-12-31 05329888 core:OtherPropertyPlantEquipment 2023-01-01 2023-12-31 05329888 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 05329888 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 05329888 (England and Wales)

YONDER BERRIES LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

YONDER BERRIES LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

YONDER BERRIES LIMITED

COMPANY INFORMATION

For the financial year ended 31 December 2023
YONDER BERRIES LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2023
DIRECTORS Mr N D Hewison
Mr T J Hewison
REGISTERED OFFICE Centenary House Peninsula Park
Rydon Lane
Exeter
EX2 7XE
United Kingdom
COMPANY NUMBER 05329888 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Centenary House
Peninsula Park
Rydon Lane
Exeter
Devon EX2 7XE
YONDER BERRIES LIMITED

BALANCE SHEET

As at 31 December 2023
YONDER BERRIES LIMITED

BALANCE SHEET (continued)

As at 31 December 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 4 104 231
104 231
Current assets
Stocks 448 448
Investments 5 20 20
Cash at bank and in hand 1,626 1,349
2,094 1,817
Creditors: amounts falling due within one year 6 ( 111,174) ( 109,427)
Net current liabilities (109,080) (107,610)
Total assets less current liabilities (108,976) (107,379)
Net liabilities ( 108,976) ( 107,379)
Capital and reserves
Called-up share capital 7 200 200
Share premium account 14,985 14,985
Profit and loss account ( 124,161 ) ( 122,564 )
Total shareholders' deficit ( 108,976) ( 107,379)

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Yonder Berries Limited (registered number: 05329888) were approved and authorised for issue by the Board of Directors on 13 September 2024. They were signed on its behalf by:

Mr N D Hewison
Director
YONDER BERRIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
YONDER BERRIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Yonder Berries Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets 5 years straight line
Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery 20 % reducing balance
Fixtures and fittings 20 % reducing balance
Other property, plant and equipment 10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 0 0

3. Intangible assets

Other intangible assets Total
£ £
Cost
At 01 January 2023 1,547 1,547
At 31 December 2023 1,547 1,547
Accumulated amortisation
At 01 January 2023 1,547 1,547
At 31 December 2023 1,547 1,547
Net book value
At 31 December 2023 0 0
At 31 December 2022 0 0

4. Tangible assets

Plant and machinery Fixtures and fittings Other property, plant
and equipment
Total
£ £ £ £
Cost
At 01 January 2023 796 5,260 4,463 10,519
At 31 December 2023 796 5,260 4,463 10,519
Accumulated depreciation
At 01 January 2023 782 5,145 4,361 10,288
Charge for the financial year 2 23 102 127
At 31 December 2023 784 5,168 4,463 10,415
Net book value
At 31 December 2023 12 92 0 104
At 31 December 2022 14 115 102 231

5. Current asset investments

2023 2022
£ £
Unlisted investments - at cost 20 20

6. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 0 1,254
Amounts owed to directors 90,881 87,881
Accruals 1,300 1,299
Other creditors 18,993 18,993
111,174 109,427

7. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
2,000 Ordinary shares of £ 0.10 each 200 200

8. Related party transactions

Transactions with the entity's directors

2023 2022
£ £
Amounts owed to directors 90,881 87,881

The balance is interest free and repayable on demand.