Back Berry Bars Ltd - Filleted accounts

Registered number

14631145

Back Berry Bars Ltd

Filleted Accounts

28 February 2025

Back Berry Bars Ltd
Registered number:		14631145
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		80,069			94,410

Current assets
Debtors	4	60,890			75,083

Creditors: amounts falling due within one year	5	(162,509)			(181,413)

Net current liabilities			(101,619)			(106,330)

Net liabilities			(21,550)			(11,920)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(21,650)			(12,020)

Shareholder's funds			(21,550)			(11,920)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Philip Senior
Director
Approved by the board on 3 October 2025

Back Berry Bars Ltd
Notes to the Accounts
for the year ended 28 February 2025


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.

	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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 March 2024			101,580
	At 28 February 2025			101,580

	Amortisation
	At 1 March 2024			7,170
	Provided during the year			14,341
	At 28 February 2025			21,511

	Net book value
	At 28 February 2025			80,069
	At 29 February 2024			94,410

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Debtors	2025		2024
£			£

	Trade debtors	40,863		45,603
	Other debtors	20,027		29,480
		60,890		75,083


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

	Trade creditors	1,178		47,560
	Other creditors	161,331		133,853
		162,509		181,413


6	Other information

	Back Berry Bars Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	C/O P1 Accounting Services Ltd
	C11 Tweedale Industrial Estate
	Telford
	TF7 4JR