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Company Registration No. 07726906 (England and Wales)
Berry Business Strategy Limited Unaudited accounts for the year ended 31 March 2024
Berry Business Strategy Limited Unaudited accounts Contents
Page
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Berry Business Strategy Limited Company Information for the year ended 31 March 2024
Directors
Mr Nicholas Berry Mrs Jennifer Berry
Company Number
07726906 (England and Wales)
Registered Office
5 Gainsborough Avenue St Albans Herts AL1 4NJ
Accountants
MJ Bookkeeping Services Limited Unit 6 The Courtyard Milton Road Aylesbury Buckinghamshire HP21 7LZ
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Berry Business Strategy Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,374 
6,691 
Current assets
Debtors
- 
16,234 
Cash at bank and in hand
36,509 
39,833 
36,509 
56,067 
Creditors: amounts falling due within one year
(38,695)
(18,339)
Net current (liabilities)/assets
(2,186)
37,728 
Net assets
2,188 
44,419 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,088 
44,319 
Shareholders' funds
2,188 
44,419 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2024 and were signed on its behalf by
Mr Nicholas Berry Director Company Registration No. 07726906
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Berry Business Strategy Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Berry Business Strategy Limited is a private company, limited by shares, registered in England and Wales, registration number 07726906. The registered office is 5 Gainsborough Avenue, St Albans, Herts, AL1 4NJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance method
Computer equipment
25% straight line method
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
8,282 
12,130 
20,412 
At 31 March 2024
8,282 
12,130 
20,412 
Depreciation
At 1 April 2023
6,173 
7,548 
13,721 
Charge for the year
422 
1,895 
2,317 
At 31 March 2024
6,595 
9,443 
16,038 
Net book value
At 31 March 2024
1,687 
2,687 
4,374 
At 31 March 2023
2,109 
4,582 
6,691 
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Berry Business Strategy Limited Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
16,234 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
14,054 
8,193 
Trade creditors
3,932 
543 
Taxes and social security
18,450 
9,389 
Other creditors
2,095 
- 
Loans from directors
164 
214 
38,695 
18,339 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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