The Cabin Berryhill Ltd 13763014 false 2023-12-01 2024-11-30 2024-11-30 The principal activity of the company is Tanning Shop Digita Accounts Production Advanced 6.30.9574.0 true 13763014 2023-12-01 2024-11-30 13763014 2024-11-30 13763014 core:RetainedEarningsAccumulatedLosses 2024-11-30 13763014 core:CurrentFinancialInstruments 2024-11-30 13763014 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 13763014 core:Goodwill 2024-11-30 13763014 core:FurnitureFittingsToolsEquipment 2024-11-30 13763014 core:OtherPropertyPlantEquipment 2024-11-30 13763014 bus:SmallEntities 2023-12-01 2024-11-30 13763014 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 13763014 bus:FilletedAccounts 2023-12-01 2024-11-30 13763014 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13763014 bus:RegisteredOffice 2023-12-01 2024-11-30 13763014 bus:Director1 2023-12-01 2024-11-30 13763014 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13763014 core:Goodwill 2023-12-01 2024-11-30 13763014 core:ComputerEquipment 2023-12-01 2024-11-30 13763014 core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 13763014 core:OfficeEquipment 2023-12-01 2024-11-30 13763014 core:OtherPropertyPlantEquipment 2023-12-01 2024-11-30 13763014 core:PlantMachinery 2023-12-01 2024-11-30 13763014 countries:EnglandWales 2023-12-01 2024-11-30 13763014 2023-11-30 13763014 core:Goodwill 2023-11-30 13763014 core:FurnitureFittingsToolsEquipment 2023-11-30 13763014 core:OtherPropertyPlantEquipment 2023-11-30 13763014 2022-12-01 2023-11-30 13763014 2023-11-30 13763014 core:RetainedEarningsAccumulatedLosses 2023-11-30 13763014 core:CurrentFinancialInstruments 2023-11-30 13763014 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 13763014 core:Goodwill 2023-11-30 13763014 core:FurnitureFittingsToolsEquipment 2023-11-30 13763014 core:OtherPropertyPlantEquipment 2023-11-30 iso4217:GBP xbrli:pure

Registration number: 13763014

The Cabin Berryhill Ltd

Unaudited Financial Statements

for the Year Ended 30 November 2024

 

The Cabin Berryhill Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 7

 

The Cabin Berryhill Ltd

(Registration number: 13763014)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

15,400

17,600

Tangible assets

5

29,656

23,353

 

45,056

40,953

Current assets

 

Stocks

6

4,200

4,000

Debtors

7

692

-

Cash at bank and in hand

 

6,780

6,930

 

11,672

10,930

Creditors: Amounts falling due within one year

8

(41,196)

(45,685)

Net current liabilities

 

(29,524)

(34,755)

Net assets

 

15,532

6,198

Capital and reserves

 

Retained earnings

15,532

6,198

Shareholders' funds

 

15,532

6,198

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 July 2025
 

.........................................
Mr Craig Edwards
Director

 

The Cabin Berryhill Ltd

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

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
250 Dividy Road
Stoke-On-Trent
Staffordshire
ST2 9JT
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

The Cabin Berryhill Ltd

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit and loss, except that a change attributable to an item of income or expenses recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & machinery

25% reducing balance

Office equipment

25% reducing balance

Computer equipment

25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

Straight line method over 10 years.

 

The Cabin Berryhill Ltd

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

 

The Cabin Berryhill Ltd

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2023 - 3).

 

The Cabin Berryhill Ltd

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

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 December 2023

22,000

22,000

At 30 November 2024

22,000

22,000

Amortisation

At 1 December 2023

4,400

4,400

Amortisation charge

2,200

2,200

At 30 November 2024

6,600

6,600

Carrying amount

At 30 November 2024

15,400

15,400

At 30 November 2023

17,600

17,600

5

Tangible assets

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 December 2023

11,089

24,532

35,621

Additions

-

19,734

19,734

Disposals

-

(9,000)

(9,000)

At 30 November 2024

11,089

35,266

46,355

Depreciation

At 1 December 2023

4,338

7,930

12,268

Charge for the year

1,689

6,539

8,228

Eliminated on disposal

-

(3,797)

(3,797)

At 30 November 2024

6,027

10,672

16,699

Carrying amount

At 30 November 2024

5,062

24,594

29,656

At 30 November 2023

6,751

16,602

23,353

 

The Cabin Berryhill Ltd

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

6

Stocks

2024
£

2023
£

Other inventories

4,200

4,000

7

Debtors

Current

2024
£

2023
£

Trade debtors

448

-

Other debtors

244

-

 

692

-

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

-

24,000

Trade creditors

 

6,343

3,082

Taxation and social security

 

1,351

12,772

Accruals and deferred income

 

1,390

1,690

Other creditors

 

32,112

4,141

 

41,196

45,685