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REGISTERED NUMBER: 11135706 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Bonam & Berry Holdings Limited

Bonam & Berry Holdings Limited (Registered number: 11135706)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Bonam & Berry Holdings Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: P Bonam
M J Spencer
A R Spencer





REGISTERED OFFICE: 29 Glaisdale Drive East
Nottingham
NG8 4GU





REGISTERED NUMBER: 11135706 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Alexandra House
43 Alexandra St
Nottingham
Nottinghamshire
NG5 1AY

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bonam & Berry Holdings Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bonam & Berry Holdings Limited for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bonam & Berry Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bonam & Berry Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Bonam & Berry Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bonam & Berry Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bonam & Berry Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bonam & Berry Holdings Limited. You consider that Bonam & Berry Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bonam & Berry Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Alexandra House
43 Alexandra St
Nottingham
Nottinghamshire
NG5 1AY


20 May 2025

Bonam & Berry Holdings Limited (Registered number: 11135706)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 625,000 625,000

CURRENT ASSETS
Debtors 5 31,405 30,684
Cash in hand 1 1
31,406 30,685
CREDITORS
Amounts falling due within one year 6 78,919 97,925
NET CURRENT LIABILITIES (47,513 ) (67,240 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

577,487

557,760

CREDITORS
Amounts falling due after more than one
year

7

17,188

37,188
NET ASSETS 560,299 520,572

CAPITAL AND RESERVES
Called up share capital 327,813 327,813
Retained earnings 232,486 192,759
560,299 520,572

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by:





M J Spencer - Director


Bonam & Berry Holdings Limited (Registered number: 11135706)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Bonam & Berry Holdings 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.

The financial statements are prepared in Sterling (£) which is the functional currency of the company.

Exemption from preparing consolidated financial statements
The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised costs.

Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024
and 31 December 2024 625,000
NET BOOK VALUE
At 31 December 2024 625,000
At 31 December 2023 625,000

Bonam & Berry Holdings Limited (Registered number: 11135706)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 31,405 30,684

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 273 718
Other creditors 78,646 97,207
78,919 97,925

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 17,188 37,188

Included in other creditors is £57,188 (2023 - £97,188) which relates to 3% fixed rate Unsecured Loan Notes which are repayable in instalments on an annual basis.

With the loan note holders agreement, and as a precaution, the prepayment profile has been slowed in order to provide additional headroom within the group's cashflow.

The loan notes are owed to family members of the shareholders and directors and arose as part of a management buy out and succession planning exercise in 2018.