Berenmar Ltd - Filleted accounts

Registered number

11773154

Berenmar Ltd

Filleted Accounts

31 January 2025

Berenmar Ltd
Registered number:		11773154
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		25,288			20,464

Current assets
Stocks		12,000			17,000
Debtors	4	8,250			8,250
Cash at bank and in hand		9,228			5,029
		29,478			30,279

Creditors: amounts falling due within one year	5	(79,410)			(79,872)

Net current liabilities			(49,932)			(49,593)

Net liabilities			(24,644)			(29,129)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(24,744)			(29,229)

Shareholders' funds			(24,644)			(29,129)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Huseyin HEZER
Director
Approved by the board on 5 September 2025

Berenmar Ltd
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	5		5


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	At 1 February 2024			45,988
	Additions			11,146
	At 31 January 2025			57,134

	Depreciation
	At 1 February 2024			25,524
	Charge for the year			6,322
	At 31 January 2025			31,846

	Net book value
	At 31 January 2025			25,288
	At 31 January 2024			20,464


4	Debtors	2025		2024
£			£

	Other debtors	8,250		8,250


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	-		361
	Trade creditors	8,607		2,035
	Taxation and social security costs	7,146		6,275
	Other creditors	63,657		71,201
		79,410		79,872


6	Controlling party

	Mr Huseyin HEZER, a company director controls the company by virtue of holding 100% of the issued share capital.


7	Other information

	Berenmar Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	8 Clock House Parade
	North Circular Road
	London
	N13 6BG