Registered number
09007508
THE BERLIN DONER LIMITED
Filleted Accounts
30 April 2024
THE BERLIN DONER LIMITED
Registered number: 09007508
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,600 3,200
Current assets
Cash at bank and in hand 45,778 16,622
Creditors: amounts falling due within one year 4 (45,418) (18,786)
Net current assets/(liabilities) 360 (2,164)
Net assets 1,960 1,036
Capital and reserves
Called up share capital 1 1
Profit and loss account 1,959 1,035
Shareholder's funds 1,960 1,036
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Nikil Sharma
Director
Approved by the board on 24 January 2025
THE BERLIN DONER LIMITED
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts . Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Fixtures, fittings, tools and equipment 20% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Motor vehicles
£
Cost
At 1 May 2023 8,000
At 30 April 2024 8,000
Depreciation
At 1 May 2023 4,800
Charge for the year 1,600
At 30 April 2024 6,400
Net book value
At 30 April 2024 1,600
At 30 April 2023 3,200
4 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 13,309 13,309
Taxation and social security costs 7,728 2,826
Other creditors 24,381 2,651
45,418 18,786
5 Other information
THE BERLIN DONER LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
128 Ashridge Road
Wokingham
England
RG40 1PH
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