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REGISTERED NUMBER: 03737229 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 January 2024

for

R.A. Berry & Son Limited

R.A. Berry & Son Limited (Registered number: 03737229)






Contents of the Financial Statements
for the Year Ended 30 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R.A. Berry & Son Limited

Company Information
for the Year Ended 30 January 2024







DIRECTORS: Mrs. D A Berry
Mr. R S Berry





SECRETARY: Mrs. D A Berry





REGISTERED OFFICE: 86a Dunford Road
Holmfirth
West Yorkshire
HD9 2DR





REGISTERED NUMBER: 03737229 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

R.A. Berry & Son Limited (Registered number: 03737229)

Balance Sheet
30 January 2024

30.1.24 30.1.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 55,670 69,860

CURRENT ASSETS
Stocks 5 14,565 15,000
Debtors 6 1,441,881 1,791,865
Cash at bank and in hand 111 52
1,456,557 1,806,917
CREDITORS
Amounts falling due within one year 7 1,767,310 1,878,056
NET CURRENT LIABILITIES (310,753 ) (71,139 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(255,083

)

(1,279

)

CREDITORS
Amounts falling due after more than one
year

8

(15,515

)

(31,262

)

PROVISIONS FOR LIABILITIES (5,750 ) (8,945 )
NET LIABILITIES (276,348 ) (41,486 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (276,448 ) (41,586 )
SHAREHOLDERS' FUNDS (276,348 ) (41,486 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 January 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.

R.A. Berry & Son Limited (Registered number: 03737229)

Balance Sheet - continued
30 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:





Mr. R S Berry - Director


R.A. Berry & Son Limited (Registered number: 03737229)

Notes to the Financial Statements
for the Year Ended 30 January 2024

1. STATUTORY INFORMATION

R.A. Berry & Son 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.

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.
Plant and machinery - Straight line over 7 years
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - Straight line over 3 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

R.A. Berry & Son Limited (Registered number: 03737229)

Notes to the Financial Statements - continued
for the Year Ended 30 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Freehold Improvements Plant and
property to property machinery
£ £ £
COST
At 31 January 2023 6,527 16,259 52,500
Additions - - -
At 30 January 2024 6,527 16,259 52,500
DEPRECIATION
At 31 January 2023 - - 37,106
Charge for year - - 2,710
At 30 January 2024 - - 39,816
NET BOOK VALUE
At 30 January 2024 6,527 16,259 12,684
At 30 January 2023 6,527 16,259 15,394

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£ £ £ £
COST
At 31 January 2023 27,302 189,564 1,423 293,575
Additions - - 2,175 2,175
At 30 January 2024 27,302 189,564 3,598 295,750
DEPRECIATION
At 31 January 2023 25,045 161,157 407 223,715
Charge for year 669 12,198 788 16,365
At 30 January 2024 25,714 173,355 1,195 240,080
NET BOOK VALUE
At 30 January 2024 1,588 16,209 2,403 55,670
At 30 January 2023 2,257 28,407 1,016 69,860

Included within the net book value above is £14,459 (2023 - £24,907), which relates to assets held under hire purchase agreements. The depreciation charge to the financial statements in the year in respect of such assets amounted to £10,448 (2023 - £10,448).

5. STOCKS
30.1.24 30.1.23
£ £
Stocks 14,565 15,000

R.A. Berry & Son Limited (Registered number: 03737229)

Notes to the Financial Statements - continued
for the Year Ended 30 January 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.1.24 30.1.23
£ £
Trade debtors 1,440,340 1,790,905
Other debtors 1,541 960
1,441,881 1,791,865

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.1.24 30.1.23
£ £
Bank loans and overdrafts (see note 9) 179,627 210,833
Hire purchase contracts 6,134 12,536
Trade creditors 106,092 92,385
Taxation and social security 267,173 195,284
Other creditors 1,208,284 1,367,018
1,767,310 1,878,056

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.1.24 30.1.23
£ £
Bank loans (see note 9) 14,950 24,840
Hire purchase contracts 565 6,422
15,515 31,262

9. LOANS

An analysis of the maturity of loans is given below:

30.1.24 30.1.23
£ £
Amounts falling due within one year or on demand:
Bank overdrafts 169,627 200,833
Bank loans 10,000 10,000
179,627 210,833

Amounts falling due between two and five years:
Bank loans - 1-5 years 14,950 24,840

10. SECURED DEBTS

The following secured debts are included within creditors:

30.1.24 30.1.23
£ £
Bank overdrafts 169,627 200,833
Hire purchase contracts 6,699 18,958
176,326 219,791

R.A. Berry & Son Limited (Registered number: 03737229)

Notes to the Financial Statements - continued
for the Year Ended 30 January 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors amounts falling due within 1 year is £800,950 (2023 - £558,008) of a loan from the director, the loan is interest free and repayable on demand.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mr. R S Berry.