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REGISTERED NUMBER: 15130153 (England and Wales)








































Bertrams Warkworth Limited

Unaudited Financial Statements

for the period

11th September 2023 to 31st January 2025






Bertrams Warkworth Limited (Registered number: 15130153)






Contents of the Financial Statements
for the period 11th September 2023 to 31st January 2025




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3 to 5


Bertrams Warkworth Limited

Company Information
for the period 11th September 2023 to 31st January 2025







Directors: T A A Leslie
R N Sim





Registered office: Halidon House
17D Windmill Way West
Ramparts Business Park
Berwick Upon Tweed
Northumberland
TD15 1TB





Registered number: 15130153 (England and Wales)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

Bertrams Warkworth Limited (Registered number: 15130153)

Balance Sheet
31st January 2025

Notes £    £   
Fixed assets
Tangible assets 4 229,441

Current assets
Stocks 11,725
Debtors 5 83,130
Cash at bank and in hand 34,936
129,791
Creditors
Amounts falling due within one year 6 438,002
Net current liabilities (308,211 )
Total assets less current liabilities (78,770 )

Capital and reserves
Called up share capital 1,000
Retained earnings (79,770 )
(78,770 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st January 2025 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 29th May 2025 and were signed on its behalf by:




T A A Leslie - Director



R N Sim - Director


Bertrams Warkworth Limited (Registered number: 15130153)

Notes to the Financial Statements
for the period 11th September 2023 to 31st January 2025

1. Statutory information

Bertrams Warkworth 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 represents the total invoice value, excluding value added tax, of sales invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Improvements to property - not provided
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Office equipment - 20% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment.

Stocks
Stock is valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of completion.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, other loans and accruals.

Trade debtors, trade creditors, accruals and other loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Bertrams Warkworth Limited (Registered number: 15130153)

Notes to the Financial Statements - continued
for the period 11th September 2023 to 31st January 2025

2. Accounting policies - continued
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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits
Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

Group accounts
The company is entitled to the exemption under Section 398 of the Companies Act 2006 from the obligation to prepare group accounts.

Going concern
The company has a deficit on the balance sheet and relies on the support of its shareholders and creditors, which has been confirmed for a period of at least twelve months from the approval of the financial statements. Accordingly the directors have prepared the financial statements on the going concern basis.

3. Employees and directors

The average number of employees during the period was 24 .

4. Tangible fixed assets
Improvements Fixtures
to Plant and and Office
property machinery fittings equipment Totals
£    £    £    £    £   
Cost
Additions 44,681 2,824 202,791 7,396 257,692
At 31st January 2025 44,681 2,824 202,791 7,396 257,692
Depreciation
Charge for period - 239 26,532 1,480 28,251
At 31st January 2025 - 239 26,532 1,480 28,251
Net book value
At 31st January 2025 44,681 2,585 176,259 5,916 229,441

Bertrams Warkworth Limited (Registered number: 15130153)

Notes to the Financial Statements - continued
for the period 11th September 2023 to 31st January 2025

5. Debtors: amounts falling due within one year
£   
Trade debtors 522
Amounts owed by group undertakings 1,000
Other debtors 81,608
83,130

6. Creditors: amounts falling due within one year
£   
Staff holiday accrual 13,503
Trade creditors 26,952
Taxation and social security 28,916
Other creditors 368,631
438,002

7. Related party disclosures

At 31st January 2025 a loan of £17,021 was outstanding payable to the company by Alta Property Holdings Limited, a company under common control. This loan is unsecured, interest free and is repayable on demand.

Bertrams Warkworth Limited is a fully owned subsidiary of Lobster Alta (Holdings) Limited. Lobster Alta (Holdings) Limited is a private company, limited by shares, registered in England and Wales.
At 31st January 2025 a loan of £1,000 was outstanding payable to the company by Lobster Alta (Holdings) Limited. This loan is unsecured, interest free and is repayable on demand

At 31st January 2025 a loan of £345,179 was outstanding payable by the company to The Potted Lobster Ltd, a company in the same group as Bertrams Warkworth Limited. This loan is unsecured, interest free and is repayable on demand.