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REGISTERED NUMBER: 08819286 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JANUARY 2023 TO 30 JUNE 2024

FOR

UTTERBERRY LTD

UTTERBERRY LTD (REGISTERED NUMBER: 08819286)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


UTTERBERRY LTD

COMPANY INFORMATION
FOR THE PERIOD 1 JANUARY 2023 TO 30 JUNE 2024







DIRECTOR: Mrs H Bevan





REGISTERED OFFICE: 124 City Road
London
EC1V 2NX





REGISTERED NUMBER: 08819286 (England and Wales)





ACCOUNTANTS: Haines Watts Leicester Limited
20 Allandale Road
Stoneygate
Leicester
LE2 2DA

UTTERBERRY LTD (REGISTERED NUMBER: 08819286)

BALANCE SHEET
30 JUNE 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,000 16,000
Tangible assets 5 5,746,496 3,253,956
5,758,496 3,269,956

CURRENT ASSETS
Stocks 288,492 100,000
Debtors 6 6,316,513 10,320,366
Cash at bank 726,930 350,246
7,331,935 10,770,612
CREDITORS
Amounts falling due within one year 7 1,175,477 1,240,591
NET CURRENT ASSETS 6,156,458 9,530,021
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,914,954

12,799,977

CREDITORS
Amounts falling due after more than one
year

8

2,680,555

3,119,415
NET ASSETS 9,234,399 9,680,562

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 999,002 999,002
Retained earnings 8,234,397 8,680,560
9,234,399 9,680,562

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

UTTERBERRY LTD (REGISTERED NUMBER: 08819286)

BALANCE SHEET - continued
30 JUNE 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 director and authorised for issue on 25 April 2025 and were signed by:





Mrs H Bevan - Director


UTTERBERRY LTD (REGISTERED NUMBER: 08819286)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 30 JUNE 2024

1. STATUTORY INFORMATION

Utterberry Ltd 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

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 period 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 period 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 18 (2022 - 11 ) .

UTTERBERRY LTD (REGISTERED NUMBER: 08819286)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 30 JUNE 2024

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 January 2023
and 30 June 2024 40,000
AMORTISATION
At 1 January 2023 24,000
Amortisation for period 4,000
At 30 June 2024 28,000
NET BOOK VALUE
At 30 June 2024 12,000
At 31 December 2022 16,000

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 January 2023 3,189,631 22,788 -
Additions 697,610 - 2,379,461
At 30 June 2024 3,887,241 22,788 2,379,461
DEPRECIATION
At 1 January 2023 - 15,936 -
Charge for period - 4,558 594,865
At 30 June 2024 - 20,494 594,865
NET BOOK VALUE
At 30 June 2024 3,887,241 2,294 1,784,596
At 31 December 2022 3,189,631 6,852 -

UTTERBERRY LTD (REGISTERED NUMBER: 08819286)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 30 JUNE 2024

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 204,934 - 3,417,353
Additions - 83,400 3,160,471
At 30 June 2024 204,934 83,400 6,577,824
DEPRECIATION
At 1 January 2023 147,461 - 163,397
Charge for period 40,986 27,522 667,931
At 30 June 2024 188,447 27,522 831,328
NET BOOK VALUE
At 30 June 2024 16,487 55,878 5,746,496
At 31 December 2022 57,473 - 3,253,956

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors 5,254,830 9,265,619
VAT 8,147 1,211
Prepayments and accrued income 1,053,536 1,053,536
6,316,513 10,320,366

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Bank loans and overdrafts 230,603 249,742
Tax 687,325 687,645
Social security and other taxes 2,068 29,291
Pension payable 587 -
Directors' current accounts 249,394 262,806
Accruals and deferred income 5,500 11,107
1,175,477 1,240,591

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2022
£    £   
Bank loans - 1-2 years 230,603 249,741
Bank loans - 2-5 years 691,810 749,224
Bank loans more than 5 yrs 1,758,142 2,120,450
2,680,555 3,119,415

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 yrs 1,758,142 2,120,450

UTTERBERRY LTD (REGISTERED NUMBER: 08819286)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 30 JUNE 2024

9. RELATED PARTY DISCLOSURES

Included in other creditors is a loan from a director of 2024 - £249,394 (2022: £262,806). The loan is interest free and repayable on demand.