0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP SC403279 2024-07-01 2025-06-30 SC403279 2025-06-30 SC403279 2024-06-30 SC403279 2023-07-01 2024-06-30 SC403279 2024-06-30 SC403279 2023-06-30 SC403279 core:PlantMachinery 2024-07-01 2025-06-30 SC403279 core:FurnitureFittings 2024-07-01 2025-06-30 SC403279 bus:Director1 2024-07-01 2025-06-30 SC403279 core:LandBuildings 2024-06-30 SC403279 core:PlantMachinery 2024-06-30 SC403279 core:FurnitureFittings 2024-06-30 SC403279 core:LandBuildings 2025-06-30 SC403279 core:PlantMachinery 2025-06-30 SC403279 core:FurnitureFittings 2025-06-30 SC403279 core:LandBuildings 2024-07-01 2025-06-30 SC403279 core:WithinOneYear 2025-06-30 SC403279 core:WithinOneYear 2024-06-30 SC403279 core:ShareCapital 2025-06-30 SC403279 core:ShareCapital 2024-06-30 SC403279 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC403279 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC403279 core:LandBuildings 2024-06-30 SC403279 core:PlantMachinery 2024-06-30 SC403279 core:FurnitureFittings 2024-06-30 SC403279 bus:SmallEntities 2024-07-01 2025-06-30 SC403279 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC403279 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC403279 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC403279 bus:FullAccounts 2024-07-01 2025-06-30 SC403279 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 SC403279 core:FurnitureFittingsToolsEquipment 2024-06-30 SC403279 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-06-30 SC403279 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-07-01 2025-06-30 SC403279 core:FurnitureFittingsToolsEquipment 2025-06-30 SC403279 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-06-30 SC403279 core:KeyManagementIndividualGroup1 2024-07-01 2025-06-30 SC403279 core:KeyManagementIndividualGroup1 2025-06-30
COMPANY REGISTRATION NUMBER: SC403279

Bernera Blue Ltd

Filleted Unaudited Financial Statements

30 June 2025

Bernera Blue Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 51,322 | 52,631

Current assets

Debtors | 5 | 13 | 13
Cash at bank and in hand | 120,882 | 124,802
| --------- | ---------
| 120,895 | 124,815

Creditors: amounts falling due within one year | 6 | 49,023 | 48,725
| --------- | ---------
Net current assets | 71,872 | 76,090
| --------- | ---------
Total assets less current liabilities | 123,194 | 128,721
| --------- | ---------
Net assets | 123,194 | 128,721
| --------- | ---------

Capital and reserves

Called up share capital | 1 | 1
Profit and loss account | 123,193 | 128,720
| --------- | ---------
Shareholders funds | 123,194 | 128,721
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bernera Blue Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 3 November 2025 , and are signed on behalf of the board by:

Mr D Boag |
Director |

Company registration number: SC403279

Bernera Blue Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 7 Kirkibost, Great Bernera, Isle of Lewis, HS2 9LX, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% straight line
| Fixtures and fittings | - | 15% reducing balance
| Office equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Office Equipment | Orchard | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Jul 2024 | 34,642 | 34,580 | 2,158 | 3,405 | 1,439 | 76,224
Additions | 3,154 | – | – | – | 198 | 3,352
| -------- | -------- | ------- | ------- | ------- | --------
At 30 Jun 2025 | 37,796 | 34,580 | 2,158 | 3,405 | 1,637 | 79,576
| -------- | -------- | ------- | ------- | ------- | --------
Depreciation |  |  |  |  |  |
At 1 Jul 2024 | – | 18,398 | 1,879 | 3,316 | – | 23,593
Charge for the year | – | 4,597 | 42 | 22 | – | 4,661
| -------- | -------- | ------- | ------- | ------- | --------
At 30 Jun 2025 | – | 22,995 | 1,921 | 3,338 | – | 28,254
| -------- | -------- | ------- | ------- | ------- | --------
Carrying amount |  |  |  |  |  |
At 30 Jun 2025 | 37,796 | 11,585 | 237 | 67 | 1,637 | 51,322
| -------- | -------- | ------- | ------- | ------- | --------
At 30 Jun 2024 | 34,642 | 16,182 | 279 | 89 | 1,439 | 52,631
| -------- | -------- | ------- | ------- | ------- | --------

5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 13 | 13
| ---- | ----

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 49,023 | 48,725
| -------- | --------

7. Related party transactions
At 30 June 2025 the company was due the director £ 47,448 (2024 - £47,215). This loan is interest free and has no definite terms of repayment.