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Director
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25 July 2025
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Resigned |
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Director
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for and on behalf of
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Chartered Accountants
5 Ribblesdale Place
Preston
Lancashire
PR1 8BZ
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| 2024 | 2023 | |||
|---|---|---|---|---|
| Notes | £ | £ | ||
| TURNOVER | 3 |
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| Cost of sales |
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| GROSS PROFIT |
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| Distribution costs |
( |
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| Administrative expenses |
( |
( |
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| Other operating income |
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| OPERATING PROFIT | 5 |
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| Other interest receivable and similar income | 10 |
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| Interest payable and similar charges | 11 |
( |
( |
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| PROFIT BEFORE TAXATION |
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| Tax on Profit | 12 |
( |
( |
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| PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR ATTRIBUTABLE TO THE OWNERS OF THE PARENT |
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| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible Assets | 13 |
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| CURRENT ASSETS | |||||
| Stocks | 15 |
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| Debtors | 16 |
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| Cash at bank and in hand |
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| Creditors: Amounts Falling Due Within One Year | 17 |
( |
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| NET CURRENT ASSETS (LIABILITIES) |
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| TOTAL ASSETS LESS CURRENT LIABILITIES |
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| PROVISIONS FOR LIABILITIES | |||||
| Deferred Taxation | 18 |
( |
( |
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| NET ASSETS |
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| CAPITAL AND RESERVES | |||||
| Called up share capital | 20 |
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| Revaluation reserve | 25 |
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| Capital redemption reserve |
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| Profit and Loss Account |
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| SHAREHOLDERS' FUNDS | 49,979,750 | 48,600,738 | |||
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Director
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| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible Assets | 13 |
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| Investments | 14 |
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| CURRENT ASSETS | |||||
| Debtors | 16 |
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| Cash at bank and in hand |
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| Creditors: Amounts Falling Due Within One Year | 17 |
( |
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| NET CURRENT ASSETS (LIABILITIES) |
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| TOTAL ASSETS LESS CURRENT LIABILITIES |
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| PROVISIONS FOR LIABILITIES | |||||
| Deferred Taxation | 18 |
( |
( |
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| NET ASSETS |
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| CAPITAL AND RESERVES | |||||
| Called up share capital | 20 |
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| Share premium account |
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| Capital redemption reserve |
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| Profit and Loss Account |
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| SHAREHOLDERS' FUNDS | 27,431,224 | 27,059,823 | |||
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Director
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| Share Capital | Revaluation reserve | Capital Redemption | Profit and Loss Account | Total | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| As at 1 November 2022 |
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42,817,813 |
| Profit for the year and total comprehensive income | - | - | - |
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6,130,475 |
| Dividends paid | - | - | - | (347,550) | (347,550) |
| As at 31 October 2023 and 1 November 2023 |
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48,600,738 |
| Profit for the year and total comprehensive income | - | - | - |
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3,837,062 |
| Dividends paid | - | - | - | (347,550) | (347,550) |
| Purchase of own shares |
( |
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( |
(2,110,500) |
| As at 31 October 2024 |
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49,979,750 |
| Share Capital | Share Premium | Capital Redemption | Profit and Loss Account | Total | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| As at 1 November 2022 |
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24,084,388 |
| Profit for the year and total comprehensive income | - | - | - |
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3,322,985 |
| Dividends paid | - | - | - | (347,550) | (347,550) |
| As at 31 October 2023 and 1 November 2023 |
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27,059,823 |
| Profit for the year and total comprehensive income | - | - | - |
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2,829,451 |
| Dividends paid | - | - | - | (347,550) | (347,550) |
| Purchase of own shares |
( |
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( |
(2,110,500) |
| As at 31 October 2024 |
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27,431,224 |
| 2024 | 2023 | |||
|---|---|---|---|---|
| Notes | £ | £ | ||
| Cash flows from operating activities | ||||
| Net cash generated from operations | 1 |
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| Interest paid |
( |
( |
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| Tax paid |
( |
( |
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| Net cash generated from operating activities |
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| Cash flows from investing activities | ||||
| Purchase of tangible assets |
( |
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| Proceeds from disposal of tangible assets |
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| Interest received |
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| Net cash generated from/(used in) investing activities |
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| Cash flows from financing activities | ||||
| Purchase/redemption of own shares |
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| Equity dividends paid |
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| Net cash used in financing activities |
( |
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| Increase/(decrease) in cash and cash equivalents |
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| Cash and cash equivalents at beginning of year | 2 |
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| Cash and cash equivalents at end of year | 2 |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Profit for the financial year |
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| Adjustments for: | |||
| Tax on profit |
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| Interest expense |
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| Interest income |
( |
( |
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| Depreciation of tangible assets |
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| Movements in working capital: | |||
| Decrease in stocks |
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| Decrease/(increase) in trade and other debtors |
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( |
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| Increase/(decrease) in trade and other creditors |
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( |
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| Net cash generated from operations |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Cash at bank and in hand |
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| As at 1 November 2023 | Cash flows | As at 31 October 2024 | |
|---|---|---|---|
| £ | £ | £ | |
| Cash at bank and in hand |
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4,666,999 |
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| Freehold |
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| Leasehold |
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| Plant and Equipment |
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| Motor Vehicles |
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| Computer Equipment |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Sale of goods | 61,528,712 | 69,442,299 | |
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Rental income |
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| Other operating income |
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| 561,954 | 492,161 | ||
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Bad debts | 49,179 | 7,531 | |
| Operating lease rentals |
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| Depreciation of tangible fixed assets |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Audit Services | |||
| Audit of the group and company's financial statements |
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| Other Services | |||
| Other non-audit services |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Wages and salaries |
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| Social security costs |
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| Other pension costs |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Emoluments |
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| 2024 | 2023 | ||
|---|---|---|---|
| Money purchase pension schemes |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Bank interest receivable |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Corporation tax interest payable |
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The tax charge on the profit for the year was as follows:
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Current tax | |||
| UK Corporation Tax |
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| Deferred Tax | |||
| Deferred taxation |
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| Total tax charge for the period |
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The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
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| 2024 | 2023 | ||
| £ | £ | ||
| Profit before tax | 5,158,921 | 7,947,721 | |
| Tax on profit at 25% (UK standard rate) |
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| Goodwill/depreciation not allowed for tax |
( |
( |
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| Expenses not deductible for tax purposes |
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| Capital allowances |
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| Short term timing differences |
( |
( |
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| Difference in tax rates |
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( |
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| Total tax charge for the period | 1,321,859 | 1,817,246 | |
| Land & Property | ||||
|---|---|---|---|---|
| Freehold | Leasehold | Investment Properties | Plant and Equipment | |
| £ | £ | £ | £ | |
| Cost or Valuation | ||||
| As at 1 November 2023 |
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| Additions |
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| Disposals |
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( |
| As at 31 October 2024 |
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| Depreciation | ||||
| As at 1 November 2023 |
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| Provided during the period |
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| Disposals |
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( |
| As at 31 October 2024 |
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| Net Book Value | ||||
| As at 31 October 2024 |
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| As at 1 November 2023 |
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| Motor Vehicles | Total | |
|---|---|---|
| £ | £ | |
| Cost or Valuation | ||
| As at 1 November 2023 |
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| Additions |
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| Disposals |
( |
( |
| As at 31 October 2024 |
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| Depreciation | ||
| As at 1 November 2023 |
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| Provided during the period |
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| Disposals |
( |
( |
| As at 31 October 2024 |
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| Net Book Value | ||
| As at 31 October 2024 |
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| As at 1 November 2023 |
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| Land & Property | ||||
|---|---|---|---|---|
| Freehold | Investment Properties | Plant and Equipment | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| As at 1 November 2023 |
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| Additions |
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| As at 31 October 2024 |
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| Depreciation | ||||
| As at 1 November 2023 |
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| Provided during the period |
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| As at 31 October 2024 |
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| Net Book Value | ||||
| As at 31 October 2024 |
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| As at 1 November 2023 |
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| Subsidiaries | |
|---|---|
| £ | |
| Cost | |
| As at 1 November 2023 |
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| As at 31 October 2024 |
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| Provision | |
| As at 1 November 2023 |
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| As at 31 October 2024 |
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| Net Book Value | |
| As at 31 October 2024 |
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| As at 1 November 2023 |
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Subsidiary undertaking
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Holding
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Proportion Held
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Nature of business
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C&W Berry Limited
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Ordinary shares
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100%
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Builder's merchants
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C&W Berry Commercial Finance Limited
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Ordinary shares
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100%
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Finance company
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Finished goods |
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| Other |
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| Group | Company | ||||||
|---|---|---|---|---|---|---|---|
| 2024 | 2023 | 2024 | 2023 | ||||
| £ | £ | £ | £ | ||||
| Due within one year | |||||||
| Trade debtors |
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| Prepayments and accrued income |
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| Other debtors |
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| Amount owed by related party |
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| Other taxes and social security |
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- | - | - | |||
| Amounts owed by group undertakings | - | - |
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| Group | Company | ||||||
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| 2024 | 2023 | 2024 | 2023 | ||||
| £ | £ | £ | £ | ||||
| Trade creditors |
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| Corporation tax |
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| Other taxes and social security | - |
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| Other creditors |
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| Accruals and deferred income |
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| Amounts owed to subsidiaries | - | - |
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| Group | Company | ||||||
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| 2024 | 2023 | 2024 | 2023 | ||||
| £ | £ | £ | £ | ||||
| Accelerated capital allowances |
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| Other timing differences | (11,300) | (10,000) | - | - | |||
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| Group | ||
|---|---|---|
| Deferred Tax | Total | |
| £ | £ | |
| As at 1 November 2023 |
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443,100 |
| Deferred taxation |
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| Balance at 31 October 2024 |
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526,000 |
| Company | ||
|---|---|---|
| Deferred Tax | Total | |
| £ | £ | |
| As at 1 November 2023 |
|
4,500 |
| Deferred taxation |
( |
( |
| Balance at 31 October 2024 |
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4,200 |
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| At the end of the period |
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Not later than one year |
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| Later than one year and not later than five years |
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| Later than five years |
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2024
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2023
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£
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£
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Not later than one year
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348,724
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354,967
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Later than one year and not later than five years
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661,561
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876,401
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Later than five years
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-
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-
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1,010,285
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1,231,368
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| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| On equity shares: | |||
| Final dividend paid |
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