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Registered number: 10935162
Berry's Pies Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Woodville Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10935162
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,833 5,750
Tangible Assets 5 143,584 115,073
147,417 120,823
CURRENT ASSETS
Debtors 6 52,174 48,885
Cash at bank and in hand 36,773 24,600
88,947 73,485
Creditors: Amounts Falling Due Within One Year 7 (97,113 ) (150,163 )
NET CURRENT ASSETS (LIABILITIES) (8,166 ) (76,678 )
TOTAL ASSETS LESS CURRENT LIABILITIES 139,251 44,145
Creditors: Amounts Falling Due After More Than One Year 8 (133,247 ) (11,443 )
NET ASSETS 6,004 32,702
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 5,904 32,602
SHAREHOLDERS' FUNDS 6,004 32,702
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Robert D'Orville
Director
20/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Berry's Pies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10935162 . The registered office is Unit 20b Yarrow Business Centre, Yarrow Road, Chorley, PR6 0LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 33% Straight Line
2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2023: 33)
28 33
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 9,583
As at 31 August 2024 9,583
Amortisation
As at 1 September 2023 3,833
Provided during the period 1,917
As at 31 August 2024 5,750
Net Book Value
As at 31 August 2024 3,833
As at 1 September 2023 5,750
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 159,870 35,866 28,268 6,021 230,025
Additions 60,251 12,950 950 1,379 75,530
Disposals (25,161 ) - - - (25,161 )
As at 31 August 2024 194,960 48,816 29,218 7,400 280,394
Depreciation
As at 1 September 2023 83,762 17,121 10,194 3,875 114,952
Provided during the period 22,240 6,339 3,805 1,358 33,742
Disposals (11,884 ) - - - (11,884 )
As at 31 August 2024 94,118 23,460 13,999 5,233 136,810
Net Book Value
As at 31 August 2024 100,842 25,356 15,219 2,167 143,584
As at 1 September 2023 76,108 18,745 18,074 2,146 115,073
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,379 7,218
Prepayments and accrued income 797 4,927
Other debtors 6,054 934
Other debtors (1) - 672
VAT 4,200 5,690
Director's loan account 30,744 29,444
52,174 48,885
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 25,005 21,311
Bank loans and overdrafts 18,388 28,388
Corporation tax 52 14,525
Other taxes and social security 5,831 1,678
Other creditors 38,186 28,918
Accruals and deferred income 9,651 55,343
97,113 150,163
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors (1) 34,776 11,443
Accruals and deferred income 98,471 -
133,247 11,443
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Robert D'Orville - 30,744 - 30,744 -
The above loan is unsecured, interest free and repayable on demand.
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