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REGISTERED NUMBER: 08277080 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Bert Frank Limited

Bert Frank Limited (Registered number: 08277080)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Bert Frank Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: A J Yeats





REGISTERED OFFICE: 67 Farringdon Road
Clerkenwell
London
EC1M 3JB





REGISTERED NUMBER: 08277080 (England and Wales)





ACCOUNTANTS: Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

Bert Frank Limited (Registered number: 08277080)

Balance Sheet
30 November 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 63,340 16,188

CURRENT ASSETS
Stocks 14,359 19,378
Debtors 5 134,367 272,689
Cash at bank 44,035 92,433
192,761 384,500
CREDITORS
Amounts falling due within one year 6 (635,933 ) (431,597 )
NET CURRENT LIABILITIES (443,172 ) (47,097 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(379,832

)

(30,909

)

CAPITAL AND RESERVES
Called up share capital 8 200 200
Share premium 4,900 4,900
Retained earnings (384,932 ) (36,009 )
SHAREHOLDERS' FUNDS (379,832 ) (30,909 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 June 2025 and were signed by:





A J Yeats - Director


Bert Frank Limited (Registered number: 08277080)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Bert Frank 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are stated 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
The financial statements have been prepared on a going concern basis which the director believes is appropriate as the company is able to depend on funds provided by its parent company, Dual Enterprises Limited, in the form of a loan.

At 30 November 2023, the amount owed to Dual Enterprises Limited was £142,800. This amount is repayable on demand, but the director has given an undertaking that for at least 12 months from the date of approval of these financial statements the parent company will make available the funding required for the company to continue to trade and meet its liabilities as they fall due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 5 ) .

Bert Frank Limited (Registered number: 08277080)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 December 2023 - 23,088 18,584 41,672
Additions 49,592 10,732 - 60,324
At 30 November 2024 49,592 33,820 18,584 101,996
DEPRECIATION
At 1 December 2023 - 11,703 13,781 25,484
Charge for year 7,934 2,533 2,705 13,172
At 30 November 2024 7,934 14,236 16,486 38,656
NET BOOK VALUE
At 30 November 2024 41,658 19,584 2,098 63,340
At 30 November 2023 - 11,385 4,803 16,188

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 54,179 100,309
Other debtors 80,188 172,380
134,367 272,689

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 195,720 156,568
Amounts owed to group undertakings 197,000 142,800
Taxation and social security 8,561 11,724
Other creditors 234,652 120,505
635,933 431,597

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year - 14,713

Bert Frank Limited (Registered number: 08277080)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
150 Ordinary A £1 150 150
50 Ordinary B £1 50 50
200 200

9. OTHER FINANCIAL COMMITMENTS

As at 30 November 2024, there were outstanding pension contributions of £2,182 (2023 - £1,720).

10. RELATED PARTY DISCLOSURES

Dual Enterprises Limited

Associated Company


At the balance sheet date there was an amount due to Dual Enterprises Limited of £197,000 (2023: £142,800).

The amount due to Dual Enterprises Limited at the balance sheet date is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the director of Dual Enterprises Limited has given his assurance that the amount due will not be demanded until such time as Bert Frank Limited can afford to do so without financial detriment.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Bert Frank Limited

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 Bert Frank Limited for the year ended 30 November 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity 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 Bert Frank Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bert Frank Limited and state those matters that we have agreed to state to the director of Bert Frank Limited 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 Bert Frank Limited and its director for our work or for this report.

It is your duty to ensure that Bert Frank Limited 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 loss of Bert Frank Limited. You consider that Bert Frank Limited 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 Bert Frank Limited. 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.






Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


13 June 2025