Company No: 05329888 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	4	83		104
		83		104
Current assets
Stocks		448		448
Investments	5	20		20
Cash at bank and in hand		77		1,626
		545		2,094
Creditors: amounts falling due within one year	6	( 111,323)		( 111,174)
Net current liabilities		(110,778)		(109,080)
Total assets less current liabilities		(110,695)		(108,976)
Net liabilities		( 110,695)		( 108,976)
Capital and reserves
Called-up share capital	7	200		200
Share premium account		14,985		14,985
Profit and loss account		( 125,880 )		( 124,161 )
Total shareholders' deficit		( 110,695)		( 108,976)

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Yonder Berries Limited (registered number: 05329888) were approved and authorised for issue by the Board of Directors on 29 September 2025. They were signed on its behalf by:

Mr N D Hewison Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Yonder Berries Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Fixtures and fittings	20 % reducing balance
Other property, plant and equipment	10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2024	1,547		1,547
At 31 December 2024	1,547		1,547
Accumulated amortisation
At 01 January 2024	1,547		1,547
At 31 December 2024	1,547		1,547
Net book value
At 31 December 2024	0		0
At 31 December 2023	0		0

4. Tangible assets

	Plant and machinery		Fixtures and fittings		Other property, plant and equipment		Total
	£		£		£		£
Cost
At 01 January 2024	796		5,260		4,463		10,519
At 31 December 2024	796		5,260		4,463		10,519
Accumulated depreciation
At 01 January 2024	784		5,168		4,463		10,415
Charge for the financial year	3		18		0		21
At 31 December 2024	787		5,186		4,463		10,436
Net book value
At 31 December 2024	9		74		0		83
At 31 December 2023	12		92		0		104

5. Current asset investments

	2024		2023
	£		£
Unlisted investments - at cost	20		20

6. Creditors: amounts falling due within one year

	2024		2023
	£		£
Amounts owed to directors	90,881		90,881
Accruals	1,449		1,300
Other creditors	18,993		18,993
	111,323		111,174

7. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
2,000 Ordinary shares of £ 0.10 each	200		200

8. Related party transactions

Transactions with the entity's directors

	2024		2023
	£		£
Amounts owed to directors	90,881		90,881

The balance is interest free and repayable on demand.