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Company Registration No. 13336337 (England and Wales)
Berry Health Ltd Unaudited accounts for the year ended 31 December 2023
Berry Health Ltd Unaudited accounts Contents
Page
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Berry Health Ltd Company Information for the year ended 31 December 2023
Director
Dr Fredua Akosa
Company Number
13336337 (England and Wales)
Registered Office
80 Cheapside London EC2V 6EE
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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Berry Health Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
132,993 
62,245 
Tangible assets
3,673 
2,496 
Investments
6,668 
8,143 
143,334 
72,884 
Current assets
Inventories
3,784 
- 
Debtors
772,911 
480,960 
Cash at bank and in hand
2,280,975 
311,484 
3,057,670 
792,444 
Creditors: amounts falling due within one year
(49,082)
(40,060)
Net current assets
3,008,588 
752,384 
Net assets
3,151,922 
825,268 
Capital and reserves
Called up share capital
101 
101 
Capital contribution reserve
4,309,804 
1,180,843 
Profit and loss account
(1,157,983)
(355,676)
Shareholders' funds
3,151,922 
825,268 
For the year ending 31 December 2023 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 director acknowledges his 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 and authorised for issue on 7 February 2025 and were signed on its behalf by
Dr Fredua Akosa Director Company Registration No. 13336337
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Berry Health Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Berry Health Ltd is a private company, limited by shares, registered in England and Wales, registration number 13336337. The registered office is 80 Cheapside, London, EC2V 6EE.
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.
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:
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. No amortisation has been provided as development of the asset is not yet complete.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
62,245 
Additions
70,748 
At 31 December 2023
132,993 
Amortisation
At 1 January 2023
- 
At 31 December 2023
- 
Net book value
At 31 December 2023
132,993 
At 31 December 2022
62,245 
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Berry Health Ltd Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
2,635 
Additions
2,033 
At 31 December 2023
4,668 
Depreciation
At 1 January 2023
139 
Charge for the year
856 
At 31 December 2023
995 
Net book value
At 31 December 2023
3,673 
At 31 December 2022
2,496 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2023
8,143 
Fair value adjustments
(1,475)
Valuation at 31 December 2023
6,668 
Investment in Berry Health Limited, a wholly owned subsidiary incorporated in Ghana, is valued at cost less impairment.
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
5,652 
Other debtors
40,918 
14,455 
40,918 
20,107 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
731,993 
460,853 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
9,275 
33,167 
Taxes and social security
36,183 
3,900 
Other creditors
1,786 
- 
Loans from directors
638 
1,451 
Accruals
1,200 
1,542 
49,082 
40,060 
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Berry Health Ltd Notes to the Accounts for the year ended 31 December 2023
9
Transactions with related parties
A loan of £632,970 (2022 £460,853) was due from Berry Health Ltd a wholly owned subsidiary incorporated in Ghana, at the balance sheet date. Interest is accrued at 2% plus base rate per month.
10
Average number of employees
During the year the average number of employees was 5 (2022: 2).
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