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BERRY FARMS BLOODSTOCK LTD

Registered Number
NI665357
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 October 2024

BERRY FARMS BLOODSTOCK LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

BERRY, Caroline Jane

Registered Address

149 Blackskull Road
Dromore
BT25 1JP

Registered Number

NI665357 (Northern Ireland)
BERRY FARMS BLOODSTOCK LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-7,000
Tangible assets43,3868,215
3,38615,215
Current assets
Stocks5295,152293,605
Debtors54116,644
Cash at bank and on hand25,78355,374
321,476365,623
Creditors amounts falling due within one year6(192,603)(257,986)
Net current assets (liabilities)128,873107,637
Total assets less current liabilities132,259122,852
Creditors amounts falling due after one year(7,822)(13,239)
Provisions for liabilities(643)(1,561)
Net assets123,794108,052
Capital and reserves
Called up share capital100100
Profit and loss account123,694107,952
Shareholders' funds123,794108,052
The financial statements were approved and authorised for issue by the Director on 26 June 2025, and are signed on its behalf by:
BERRY, Caroline Jane
Director
Registered Company No. NI665357
BERRY FARMS BLOODSTOCK LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible Fixed Assets are measured at cost less accumulative amortisation and any accumulative impairment losses
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Total

£
Cost or valuation
At 01 November 2335,000
At 31 October 2435,000
Amortisation and impairment
At 01 November 2328,000
Charge for year7,000
At 31 October 2435,000
Net book value
At 31 October 24-
At 31 October 237,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2328,967
Disposals(6,250)
At 31 October 2422,717
Depreciation and impairment
At 01 November 2320,752
Charge for year662
On disposals(2,083)
At 31 October 2419,331
Net book value
At 31 October 243,386
At 31 October 238,215
5.Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

2024

2023

££
Raw materials and consumables295,152293,605
Total295,152293,605
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18,37837,665
Bank borrowings and overdrafts5,8575,857
Taxation and social security6,49812,617
Accrued liabilities and deferred income161,870201,847
Total192,603257,986
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.