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REGISTERED NUMBER: 14249858 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

CUTLER AND BERRY LIMITED

CUTLER AND BERRY LIMITED (REGISTERED NUMBER: 14249858)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CUTLER AND BERRY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: D T W Butler
M M Carey





REGISTERED OFFICE: Unit B1f Fairoaks Airport
Chobham
Woking
GU24 8HU





REGISTERED NUMBER: 14249858 (England and Wales)





ACCOUNTANTS: L E Marshall & Co
Chartered Accountants
Unit B1F
Fairoaks Airport
Chobham
Surrey
GU24 8HU

CUTLER AND BERRY LIMITED (REGISTERED NUMBER: 14249858)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 55,364 26,841

CURRENT ASSETS
Stocks 15,000 -
Debtors 5 36,820 15,520
Cash at bank 224,653 38,170
276,473 53,690
CREDITORS
Amounts falling due within one year 6 143,278 25,130
NET CURRENT ASSETS 133,195 28,560
TOTAL ASSETS LESS CURRENT
LIABILITIES

188,559

55,401

CREDITORS
Amounts falling due after more than one
year

7

18,532

-
NET ASSETS 170,027 55,401

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 169,927 55,301
170,027 55,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CUTLER AND BERRY LIMITED (REGISTERED NUMBER: 14249858)

BALANCE SHEET - continued
31 JULY 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 Board of Directors and authorised for issue on 24 May 2025 and were signed on its behalf by:




M M Carey - Director



D T W Butler - Director


CUTLER AND BERRY LIMITED (REGISTERED NUMBER: 14249858)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Cutler And Berry Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
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 year 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 year 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CUTLER AND BERRY LIMITED (REGISTERED NUMBER: 14249858)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 August 2023 30,302 1,618 31,920
Additions 38,726 - 38,726
At 31 July 2024 69,028 1,618 70,646
DEPRECIATION
At 1 August 2023 4,545 534 5,079
Charge for year 9,673 530 10,203
At 31 July 2024 14,218 1,064 15,282
NET BOOK VALUE
At 31 July 2024 54,810 554 55,364
At 31 July 2023 25,757 1,084 26,841

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
Additions 28,250
At 31 July 2024 28,250
DEPRECIATION
Charge for year 4,238
At 31 July 2024 4,238
NET BOOK VALUE
At 31 July 2024 24,012

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 32,571 6,024
Other debtors 4,249 9,496
36,820 15,520

CUTLER AND BERRY LIMITED (REGISTERED NUMBER: 14249858)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 5,293 -
Trade creditors 39,365 531
Taxation and social security 40,662 5,447
Other creditors 57,958 19,152
143,278 25,130

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 18,532 -