RED BERRY AGENCIES LIMITED 31/10/2025 iXBRL

Company registration number: 08717744

RED BERRY AGENCIES LIMITED

Unaudited filleted financial statements

31 October 2025

RED BERRY AGENCIES LIMITED

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

RED BERRY AGENCIES LIMITED

Directors and other information


	Directors	Mr R Fletcher
		Mrs S Fletcher


	Company number	08717744


	Registered office	122 Blackberry Lane
		Sutton Coldfield
		West Midlands
		B74 4JH


	Accountant	J Pedley-Smith
		38 Newick Avenue
		Sutton Coldfield
		West Midlands
		B74 3DA

RED BERRY AGENCIES LIMITED

Report to the board of directors on the preparation of the

unaudited statutory financial statements of RED BERRY AGENCIES LIMITED

Year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of RED BERRY AGENCIES LIMITED for the year ended 31 October 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of RED BERRY AGENCIES LIMITED, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of RED BERRY AGENCIES LIMITED and state those matters that we have agreed to state to the board of directors of RED BERRY AGENCIES LIMITED as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than RED BERRY AGENCIES LIMITED and its board of directors as a body for my work or for this report.

It is your duty to ensure that RED BERRY AGENCIES LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of RED BERRY AGENCIES LIMITED. You consider that RED BERRY AGENCIES LIMITED is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of RED BERRY AGENCIES LIMITED. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

J Pedley-Smith

Chartered Certified Accountant

38 Newick Avenue

Sutton Coldfield

West Midlands

B74 3DA

27 November 2025

RED BERRY AGENCIES LIMITED

Statement of financial position

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	4,178		5,222
		_______		_______
			4,178		5,222

Current assets
Debtors	6	148		540
Cash at bank and in hand		5,851		5,934
		_______		_______
		5,999		6,474
Creditors: amounts falling due
within one year	7	( 12,524)		( 11,469)
		_______		_______
Net current liabilities			( 6,525)		( 4,995)
			_______		_______
Total assets less current liabilities			( 2,347)		227

Creditors: amounts falling due
after more than one year	8		( 5,677)		( 7,262)

Provisions for liabilities			( 794)		( 992)

			_______		_______
Net liabilities			( 8,818)		( 8,027)
			_______		_______

Capital and reserves
Called up share capital	9		2		2
Profit and loss account			( 8,820)		( 8,029)
			_______		_______
Shareholders deficit			( 8,818)		( 8,027)
			_______		_______

For the year ending 31 October 2025 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 year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 November 2025 , and are signed on behalf of the board by:

Mr R Fletcher

Director

Company registration number: 08717744

RED BERRY AGENCIES LIMITED

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 122 Blackberry Lane, Sutton Coldfield, West Midlands, B74 4JH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

Brexit continues to have an impact on the company's ability to trade. The accounts have been prepared on a going concern basis assuming the continued support of the Directors.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

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:


Motor vehicles	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Motor vehicles	Total
	£	£
Cost
At 1 November 2024 and 31 October 2025	15,000	15,000
	_______	_______
Depreciation
At 1 November 2024	9,778	9,778
Charge for the year	1,044	1,044
	_______	_______
At 31 October 2025	10,822	10,822
	_______	_______
Carrying amount
At 31 October 2025	4,178	4,178
	_______	_______
At 31 October 2024	5,222	5,222
	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	148	540
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,584	1,584
Corporation tax	13	-
Other creditors	10,927	9,885
	_______	_______
	12,524	11,469
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	5,677	7,262
	_______	_______

The bank borrowings relate to a bounce back loan. The loan is repayable over ten years and bears interest at 2.5% per annum.

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	2	2	2	2
	_______	_______	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr R Fletcher	( 4,748)	( 525)	( 5,273)
	Mrs S Fletcher	( 4,374)	( 490)	( 4,864)
		_______	_______	_______
		( 9,122)	( 1,015)	( 10,137)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr R Fletcher	-	( 4,748)	( 4,748)
	Mrs S Fletcher	-	( 4,374)	( 4,374)
		_______	_______	_______
		-	( 9,122)	( 9,122)
		_______	_______	_______

The amounts in brackets are due to the directors from the company. The loans are interest free and repayable on demand.