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REGISTERED NUMBER: 07581265 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

D Berry (Gateshead) Limited

D Berry (Gateshead) Limited (Registered number: 07581265)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D Berry (Gateshead) Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: D Berry
E Berry
J D Berry





REGISTERED OFFICE: 56 Saltwell Road
Gateshead
Tyne and Wear
NE8 4XE





REGISTERED NUMBER: 07581265 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Kepier House
Belmont Business Park
Durham
DH1 1TW

D Berry (Gateshead) Limited (Registered number: 07581265)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,539 4,346
4,539 4,346

CURRENT ASSETS
Stocks 6,500 6,500
Debtors 6 1,374 776
Cash at bank and in hand 167,343 191,889
175,217 199,165
CREDITORS
Amounts falling due within one year 7 22,470 18,275
NET CURRENT ASSETS 152,747 180,890
TOTAL ASSETS LESS CURRENT
LIABILITIES

157,286

185,236

CREDITORS
Amounts falling due after more than one
year

8

(45,685

)

(84,165

)

PROVISIONS FOR LIABILITIES 9 (991 ) (852 )
NET ASSETS 110,610 100,219

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 110,510 100,119
SHAREHOLDERS' FUNDS 110,610 100,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

D Berry (Gateshead) Limited (Registered number: 07581265)

Balance Sheet - continued
31 March 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2024 and were signed on its behalf by:





D Berry - Director


D Berry (Gateshead) Limited (Registered number: 07581265)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

D Berry (Gateshead) Limited 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

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

Income recognition
Income is recognised when the service is complete or when the risk and reward of ownership of goods are transferred to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is now fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Stocks
Stocks are valued at the lower of cost and selling price less estimated costs to sell, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


D Berry (Gateshead) Limited (Registered number: 07581265)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

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 year 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 year was 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 159,380
AMORTISATION
At 1 April 2023
and 31 March 2024 159,380
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

D Berry (Gateshead) Limited (Registered number: 07581265)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 32,250 2,210 34,460
Additions 432 1,065 1,497
At 31 March 2024 32,682 3,275 35,957
DEPRECIATION
At 1 April 2023 29,210 904 30,114
Charge for year 850 454 1,304
At 31 March 2024 30,060 1,358 31,418
NET BOOK VALUE
At 31 March 2024 2,622 1,917 4,539
At 31 March 2023 3,040 1,306 4,346

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,374 776

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 20,607 16,447
Other creditors 239 204
Accruals and deferred income 1,624 1,624
22,470 18,275

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Directors' loan accounts 45,685 84,165

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 991 852

D Berry (Gateshead) Limited (Registered number: 07581265)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2023 852
Accelerated capital allowances 139
Balance at 31 March 2024 991

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
80 Ordinary £1 80 80
20 Ordinary A £1 20 20
100 100

11. RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions, except for those shown below.

2024 2023
£ £
Amounts due to directors 45,685 84,165
No interest has been charged.