2 false false false false false false false false false false true false false false false false false No description of principal activity 2023-10-01 Sage Accounts Production Advanced 2023 - FRS102_2023 3,786 1,932 2,312 3,406 3,673 206 2,312 1,567 1,839 113 xbrli:pure xbrli:shares iso4217:GBP 06203364 2023-10-01 2024-09-30 06203364 2024-09-30 06203364 2023-09-30 06203364 2022-10-01 2023-09-30 06203364 2023-09-30 06203364 2022-09-30 06203364 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 06203364 bus:Director2 2023-10-01 2024-09-30 06203364 core:WithinOneYear 2024-09-30 06203364 core:WithinOneYear 2023-09-30 06203364 core:ShareCapital 2024-09-30 06203364 core:ShareCapital 2023-09-30 06203364 core:RetainedEarningsAccumulatedLosses 2024-09-30 06203364 core:RetainedEarningsAccumulatedLosses 2023-09-30 06203364 bus:SmallEntities 2023-10-01 2024-09-30 06203364 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 06203364 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06203364 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06203364 bus:FullAccounts 2023-10-01 2024-09-30 06203364 bus:OrdinaryShareClass1 2024-09-30 06203364 bus:OrdinaryShareClass1 2023-09-30 06203364 core:OfficeEquipment 2023-09-30 06203364 core:OfficeEquipment 2023-10-01 2024-09-30 06203364 core:OfficeEquipment 2024-09-30
COMPANY REGISTRATION NUMBER: 06203364
Cloudberry Living Limited
Filleted Unaudited Financial Statements
30 September 2024
Cloudberry Living Limited
Financial Statements
Year ended 30 September 2024
Contents
Page
Statement of financial position
1
Notes to the financial statements
3
Cloudberry Living Limited
Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
£
£
Fixed assets
Tangible assets
5
1,839
113
Current assets
Stocks
26,426
35,414
Debtors
6
115
115
--------
--------
26,541
35,529
Creditors: amounts falling due within one year
7
231,397
219,547
----------
----------
Net current liabilities
204,856
184,018
----------
----------
Total assets less current liabilities
( 203,017)
( 183,905)
----------
----------
Net liabilities
( 203,017)
( 183,905)
----------
----------
Capital and reserves
Called up share capital
8
2
2
Profit and loss account
( 203,019)
( 183,907)
----------
----------
Shareholders deficit
( 203,017)
( 183,905)
----------
----------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Cloudberry Living Limited
Statement of Financial Position (continued)
30 September 2024
These financial statements were approved by the board of directors and authorised for issue on 22 May 2025 , and are signed on behalf of the board by:
Mr S J Davey
Director
Company registration number: 06203364
Cloudberry Living Limited
Notes to the Financial Statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is Printing House, 66 Lower Road, Harrow, HA2 0DH, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The going concern basis has been used. Of the company's liabilities £217,664 is owed to the directors and it has been agreed that repayment will not be demanded whilst such action would adversely affect the company's operations. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of the assets to their recoverable amount and to provide for any further liabilities that might arise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
4 years straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 October 2023
3,786
3,786
Additions
1,932
1,932
Disposals
( 2,312)
( 2,312)
-------
-------
At 30 September 2024
3,406
3,406
-------
-------
Depreciation
At 1 October 2023
3,673
3,673
Charge for the year
206
206
Disposals
( 2,312)
( 2,312)
-------
-------
At 30 September 2024
1,567
1,567
-------
-------
Carrying amount
At 30 September 2024
1,839
1,839
-------
-------
At 30 September 2023
113
113
-------
-------
6. Debtors
2024
2023
£
£
Other debtors
115
115
----
----
7. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
5,898
4,984
Trade creditors
2,105
3,388
Accruals and deferred income
1,500
1,500
Social security and other taxes
4,230
4,981
Director loan accounts
217,664
204,694
----------
----------
231,397
219,547
----------
----------
8. Called up share capital
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary shares of £ 1 each
2
2
2
2
----
----
----
----