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Registered number: 08767593
RASPBERRYPLUM LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2023
Global Outsourcing & Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08767593
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 632 843
632 843
CURRENT ASSETS
Stocks 6 7,493 37,113
Debtors 7 52,671 75,561
Cash at bank and in hand 816 14,982
60,980 127,656
Creditors: Amounts Falling Due Within One Year 8 (63,723 ) (327,988 )
NET CURRENT ASSETS (LIABILITIES) (2,743 ) (200,332 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,111 ) (199,489 )
Creditors: Amounts Falling Due After More Than One Year 9 (279,452 ) -
NET LIABILITIES (281,563 ) (199,489 )
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account (282,563 ) (200,489 )
SHAREHOLDERS' FUNDS (281,563) (199,489)
Page 1
Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Aleksandra Matthews
Director
24/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
RASPBERRYPLUM LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08767593 . The registered office is Flat 253 The Colonnades, 34 Porchester Square, London, W2 6AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
Fixtures & Fittings 25%
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Intangible Assets
Other
£
Cost
As at 1 January 2023 386
As at 31 December 2023 386
Amortisation
As at 1 January 2023 386
As at 31 December 2023 386
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2023 -
Additions 843
As at 31 December 2023 843
Depreciation
As at 1 January 2023 -
Provided during the period 211
As at 31 December 2023 211
Net Book Value
As at 31 December 2023 632
As at 1 January 2023 -
6. Stocks
2023 2022
£ £
Stock 7,493 37,113
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,740 6,034
Prepayments and accrued income 39,041 59,913
VAT 11,890 9,614
52,671 75,561
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - (1 )
Bank loans and overdrafts 576 -
Other loans 10,270 80,000
Other taxes and social security 666 1,288
Net wages 4,962 -
Other creditors (1) - 199,452
Director's loan account 47,249 47,249
63,723 327,988
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 80,000 -
Other creditors 199,452 -
279,452 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
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