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REGISTERED NUMBER: 09114135 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

31 JULY 2023 TO 22 OCTOBER 2024

FOR

Bersta Ltd

Bersta Ltd (Registered number: 09114135)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 JULY 2023 TO 22 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bersta Ltd

COMPANY INFORMATION
FOR THE PERIOD 31 JULY 2023 TO 22 OCTOBER 2024







DIRECTORS: J M Bermudez Vergas
N Stasenko





REGISTERED OFFICE: The Stable Yard
25-33 Vicarage Road
Stony Stratford
Milton Keynes
Buckinghamshire
MK11 1BN





REGISTERED NUMBER: 09114135 (England and Wales)





ACCOUNTANTS: Connolly Accountants & Business Advisors Ltd
Chartered Certified Accountants
The Stable Yard
25-33 Vicarage Road
Stony Stratford
Milton Keynes
Buckinghamshire
MK11 1BN

Bersta Ltd (Registered number: 09114135)

BALANCE SHEET
22 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 19
Investments 5 - 4,048
- 4,067

CURRENT ASSETS
Debtors 6 642,935 2,789,929
Cash at bank 2,709,930 734,054
3,352,865 3,523,983
CREDITORS
Amounts falling due within one year 7 (1 ) 1,396,479
NET CURRENT ASSETS 3,352,866 2,127,504
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,352,866

2,131,571

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 3,352,856 2,131,561
SHAREHOLDERS' FUNDS 3,352,866 2,131,571

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 22 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 22 October 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2024 and were signed on its behalf by:



J M Bermudez Vergas - Director


Bersta Ltd (Registered number: 09114135)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 JULY 2023 TO 22 OCTOBER 2024

1. STATUTORY INFORMATION

Bersta 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 as modified by the revaluation of certain assets.

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.
Computer equipment - 3 years

Financial instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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

Basic financial liabilities
Basic financial liabilities, including creditors and loans from related companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.


Bersta Ltd (Registered number: 09114135)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 JULY 2023 TO 22 OCTOBER 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliable determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date, gains and losses on remeasurement are recognised in profit or loss for the period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 July 2023
and 22 October 2024 8,186
DEPRECIATION
At 31 July 2023 8,167
Charge for period 19
At 22 October 2024 8,186
NET BOOK VALUE
At 22 October 2024 -
At 30 July 2023 19

Bersta Ltd (Registered number: 09114135)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 JULY 2023 TO 22 OCTOBER 2024

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 31 July 2023 4,048
Disposals (4,041 )
Revaluations (7 )
At 22 October 2024 -
NET BOOK VALUE
At 22 October 2024 -
At 30 July 2023 4,048

Cost or valuation at 22 October 2024 is represented by:

Other
investments
£   
Valuation in 2023 540

If listed investments had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 3,508 3,508

Listed investments were valued on an open market basis on 31 July 2023 by Forte Securities Limited .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 642,935 2,789,929

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 583,333
Taxation and social security - 802,154
Other creditors (1 ) 10,992
(1 ) 1,396,479