Bergmen Ltd - Filleted accounts

Registered number

10041694

Bergmen Ltd

Filleted Accounts

31 December 2024

Bergmen Ltd
Registered number:		10041694
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		1,282			1,603

Current assets
Debtors	4	20,178			35,956
Cash at bank and in hand		8,333			16,317
		28,511			52,273

Creditors: amounts falling due within one year	5	(28,986)			(53,033)

Net current liabilities			(475)			(760)

Net assets			807			843

Capital and reserves
Called up share capital			500			500
Profit and loss account			307			343

Shareholders' funds			807			843

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.




Mr Tunca Bergmen
Director
Approved by the board on 11 August 2025

Bergmen Ltd
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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		2024		2023
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2024				4,988
	At 31 December 2024				4,988

	Depreciation
	At 1 January 2024				3,385
	Charge for the year				321
	At 31 December 2024				3,706

	Net book value
	At 31 December 2024				1,282
	At 31 December 2023				1,603


4	Debtors		2024		2023
£				£

	Director's Account		14,566		15,024
	Nazan Bergmen Debtors		5,239		2,558
	Trade debtors		373		18,374


5	Creditors: amounts falling due within one year		2024		2023
£				£

	Tunca Bergmen		1,000		1,800
	Nazan Bergmen		4		4
	Bank loans and overdrafts		9,047		15,192
	Trade creditors		268		387
	Taxation and social security costs		18,665		35,650
	Other creditors		2		-
			28,986		53,033


6	Other information

	Bergmen Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	565 Green Lanes
	Haringey
	London
	England