2024-01-012024-12-312024-12-31false14526262WHITEBERRY SALES 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WHITEBERRY SALES LTD

Registered Number
14526262
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

WHITEBERRY SALES LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

SHAFIQ, Afifa Saliah

Registered Address

9 Ronan Way
Bradford
BD9 6FE

Registered Number

14526262 (England and Wales)
WHITEBERRY SALES LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets322,140-
22,140-
Current assets
Stocks42,321-
Debtors5692-
Cash at bank and on hand2,9121,655
5,9251,655
Creditors amounts falling due within one year6(34,140)(4,537)
Net current assets (liabilities)(28,215)(2,882)
Total assets less current liabilities(6,075)(2,882)
Creditors amounts falling due after one year7-(18)
Net assets(6,075)(2,900)
Capital and reserves
Called up share capital1-
Profit and loss account(6,076)(2,900)
Shareholders' funds(6,075)(2,900)
The financial statements were approved and authorised for issue by the Director on 12 February 2025, and are signed on its behalf by:
SHAFIQ, Afifa Saliah
Director
Registered Company No. 14526262
WHITEBERRY SALES LTD
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other 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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions24,60024,600
At 31 December 2424,60024,600
Amortisation and impairment
Charge for year2,4602,460
At 31 December 242,4602,460
Net book value
At 31 December 2422,14022,140
At 31 December 23--
4.Stocks

2024

2023

££
Finished goods2,321-
Total2,321-
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables691-
Total691-
6.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties33,4204,537
Accrued liabilities and deferred income720-
Total34,1404,537
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-18
Total-18
8.Related party transactions
During the year interest free loans were made available to the business by directors of £33,420 (2023 - £4,537)