J Berry Floor Designs Ltd Filleted Accounts Cover
J Berry Floor Designs Ltd
Company No. 07739155
Information for Filing with The Registrar
31 January 2025
J Berry Floor Designs Ltd Balance Sheet Registrar
at
31 January 2025
Company No.
07739155
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
19,65726,223
19,65726,223
Current assets
Stocks
5
3,6503,600
Debtors
6
14,39724,374
Cash at bank and in hand
111,645133,728
129,692161,702
Creditors: Amount falling due within one year
7
(55,717)
(68,882)
Net current assets
73,97592,820
Total assets less current liabilities
93,632119,043
Net assets
93,632119,043
Capital and reserves
Called up share capital
100100
Profit and loss account
9
93,532118,943
Total equity
93,632119,043
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 January 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 17 April 2025 and signed on its behalf by:
J. Berry
Director
17 April 2025
J Berry Floor Designs Ltd Notes to the Accounts Registrar
for the year ended 31 January 2025
1
General information
J Berry Floor Designs Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 07739155
Its registered office is:
221 Upholland Road
Billinge, Wigan
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• 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 transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 February 2024
34,79199935,790
At 31 January 2025
34,79199935,790
Depreciation
At 1 February 2024
8,6988699,567
Charge for the year
6,523436,566
At 31 January 2025
15,22191216,133
Net book values
At 31 January 2025
19,5708719,657
At 31 January 2024
26,093
130
26,223
5
Stocks
2025
2024
£
£
Raw materials and consumables
3,6503,600
3,6503,600
6
Debtors
2025
2024
£
£
Trade debtors
14,39721,653
Other debtors
-2,721
14,39724,374
7
Creditors:
amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
14,85524,031
Obligations under finance lease and hire purchase contracts
11,73016,128
Trade creditors
8,16810,174
Taxes and social security
15,475
16,524
Loans from directors
1,4961,630
Other creditors
3,568-
Accruals and deferred income
425395
55,71768,882
8
Share Capital
100 Ordinary £1 shares
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Dividends
2025
2024
£
£
Dividends for the period:
Dividends paid in the period
58,000
58,000
58,000
58,000
Dividends by type:
Equity dividends
58,00058,000
58,000
58,000
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