IRIS Accounts Production v25.1.3.33 07497157 director 1.5.24 30.4.25 30.4.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh074971572024-04-30074971572025-04-30074971572024-05-012025-04-30074971572023-04-30074971572023-05-012024-04-30074971572024-04-3007497157ns15:EnglandWales2024-05-012025-04-3007497157ns14:PoundSterling2024-05-012025-04-3007497157ns10:Director12024-05-012025-04-3007497157ns10:PrivateLimitedCompanyLtd2024-05-012025-04-3007497157ns10:SmallEntities2024-05-012025-04-3007497157ns10:AuditExemptWithAccountantsReport2024-05-012025-04-3007497157ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-3007497157ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-3007497157ns10:FullAccounts2024-05-012025-04-300749715712024-05-012025-04-3007497157ns10:RegisteredOffice2024-05-012025-04-3007497157ns5:CurrentFinancialInstruments2025-04-3007497157ns5:CurrentFinancialInstruments2024-04-3007497157ns5:Non-currentFinancialInstruments2025-04-3007497157ns5:Non-currentFinancialInstruments2024-04-3007497157ns5:ShareCapital2025-04-3007497157ns5:ShareCapital2024-04-3007497157ns5:CapitalRedemptionReserve2025-04-3007497157ns5:CapitalRedemptionReserve2024-04-3007497157ns5:RetainedEarningsAccumulatedLosses2025-04-3007497157ns5:RetainedEarningsAccumulatedLosses2024-04-3007497157ns5:NetGoodwill2024-05-012025-04-3007497157ns5:IntangibleAssetsOtherThanGoodwill2024-05-012025-04-3007497157ns5:FurnitureFittings2024-05-012025-04-3007497157ns5:NetGoodwill2024-04-3007497157ns5:NetGoodwill2025-04-3007497157ns5:NetGoodwill2024-04-3007497157ns5:FurnitureFittings2024-04-3007497157ns5:FurnitureFittings2025-04-3007497157ns5:FurnitureFittings2024-04-3007497157ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-3007497157ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-30
REGISTERED NUMBER: 07497157 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Berry Financial Management Ltd

Berry Financial Management Ltd (Registered number: 07497157)






Contents of the Financial Statements
for the year ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 7

Berry Financial Management Ltd

Company Information
for the year ended 30 April 2025







DIRECTOR: M J Berry





REGISTERED OFFICE: 92 Causeway Side
Linthwaite
Huddersfield
West Yorkshire
HD7 5NW





REGISTERED NUMBER: 07497157 (England and Wales)





ACCOUNTANTS: Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ

Berry Financial Management Ltd (Registered number: 07497157)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 140,823 166,309
Tangible assets 5 4,651 5,587
145,474 171,896

CURRENT ASSETS
Debtors 6 32,448 29,640
Cash at bank 19,819 17,877
52,267 47,517
CREDITORS
Amounts falling due within one year 7 36,511 36,163
NET CURRENT ASSETS 15,756 11,354
TOTAL ASSETS LESS CURRENT
LIABILITIES

161,230

183,250

CREDITORS
Amounts falling due after more than one year 8 (109,179 ) (117,979 )

PROVISIONS FOR LIABILITIES (884 ) (950 )
NET ASSETS 51,167 64,321

CAPITAL AND RESERVES
Called up share capital 70 70
Capital redemption reserve 30 30
Retained earnings 51,067 64,221
51,167 64,321

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Berry Financial Management Ltd (Registered number: 07497157)

Balance Sheet - continued
30 April 2025


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2025 and were signed by:





M J Berry - Director


Berry Financial Management Ltd (Registered number: 07497157)

Notes to the Financial Statements
for the year ended 30 April 2025

1. STATUTORY INFORMATION

Berry Financial Management Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, 2014, 2018 and 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

Berry Financial Management Ltd (Registered number: 07497157)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 291,126
AMORTISATION
At 1 May 2024 124,817
Charge for year 25,486
At 30 April 2025 150,303
NET BOOK VALUE
At 30 April 2025 140,823
At 30 April 2024 166,309

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 May 2024 15,448
Additions 461
At 30 April 2025 15,909
DEPRECIATION
At 1 May 2024 9,861
Charge for year 1,397
At 30 April 2025 11,258
NET BOOK VALUE
At 30 April 2025 4,651
At 30 April 2024 5,587

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 28,382 25,574
Other debtors 4,066 4,066
32,448 29,640

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Bank loans and overdrafts - 14,200
Taxation and social security 32,799 18,087
Other creditors 3,712 3,876
36,511 36,163

Berry Financial Management Ltd (Registered number: 07497157)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.25 30.4.24
£    £   
Bank loans 109,179 117,979

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 61,179

Accountants' Report to the Director
on the Unaudited Financial Statements of
Berry Financial Management Ltd

The following reproduces the text of the report prepared for the director 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 Director 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 Berry Financial Management Ltd for the year ended 30 April 2025 which comprise the Income Statement, 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 director of Berry Financial Management Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Berry Financial Management Ltd and state those matters that we have agreed to state to the director of Berry Financial Management Ltd 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 Berry Financial Management Ltd and its director for our work or for this report.

It is your duty to ensure that Berry Financial Management Ltd 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 Berry Financial Management Ltd. You consider that Berry Financial Management Ltd 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 Berry Financial Management Ltd. 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.






Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ


8 July 2025