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BERTA'S DINING LTD

Registered Number
11334538
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

BERTA'S DINING LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

PARNELL SANTOS, Eleanor Jane
SANTOS, Jorge Humberto Teixeira

Registered Address

Honeysuckle Cottage
Olley Road
Cromer
NR27 9QN

Registered Number

11334538 (England and Wales)
BERTA'S DINING LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets311
Tangible assets422,90629,591
22,90729,592
Current assets
Stocks52,9242,863
Debtors-1,636
Cash at bank and on hand77,64960,457
80,57364,956
Creditors amounts falling due within one year6(65,910)(52,182)
Net current assets (liabilities)14,66312,774
Total assets less current liabilities37,57042,366
Creditors amounts falling due after one year7(34,583)(40,000)
Net assets2,9872,366
Capital and reserves
Called up share capital400400
Profit and loss account2,5871,966
Shareholders' funds2,9872,366
The financial statements were approved and authorised for issue by the Board of Directors on 29 January 2025, and are signed on its behalf by:
SANTOS, Jorge Humberto Teixeira
Director
Registered Company No. 11334538
BERTA'S DINING LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Goodwill is written off over a period of 5 years
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-5
Plant and machinery25-
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year710
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 May 239,9999,999
At 30 April 249,9999,999
Amortisation and impairment
At 01 May 239,9989,998
At 30 April 249,9989,998
Net book value
At 30 April 2411
At 30 April 2311
4.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 May 2335,60485,726121,330
Additions-952952
At 30 April 2435,60486,678122,282
Depreciation and impairment
At 01 May 2335,60356,13691,739
Charge for year-7,6377,637
At 30 April 2435,60363,77399,376
Net book value
At 30 April 24122,90522,906
At 30 April 23129,59029,591
5.Stocks

2024

2023

££
Finished goods2,9242,863
Total2,9242,863
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,71510,045
Bank borrowings and overdrafts8,7819,115
Amounts owed to related parties17,91412,106
Taxation and social security30,84920,247
Other creditors651669
Total65,91052,182
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts34,58340,000
Total34,58340,000