REGISTERED NUMBER: SC580996 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2024

for

Berlin Food Company (Hamilton) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Mcwhinnie

REGISTERED OFFICE:

20 Bothwell Road

Hamilton

Lanarkshire

ML3 0AY

REGISTERED NUMBER:

SC580996 (Scotland)

ACCOUNTANTS:

Key Professional Partnership Ltd

Unit 3

Morris Park

37 Rosyth Road

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

664,882

722,175

CURRENT ASSETS

Debtors

5

50,750

10,836

Cash at bank and in hand

11,752

12,612

62,502

23,448

CREDITORS

Amounts falling due within one year

6

642,270

617,479

NET CURRENT LIABILITIES

(579,768

)

(594,031

)

TOTAL ASSETS LESS CURRENT LIABILITIES

85,114

128,144

CREDITORS

Amounts falling due after more than one year

7

159,627

190,923

NET LIABILITIES

(74,513

)

(62,779

)

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

(74,519

)

(62,785

)

(74,513

)

(62,779

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 November 2025 and were signed by:

C Mcwhinnie - Director

1.	STATUTORY INFORMATION

Berlin Food Company (Hamilton) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2023

44,579

677,596

722,175

Additions

10,466

-

10,466

At 30 November 2024

55,045

677,596

732,641

DEPRECIATION

Charge for year

-

67,759

67,759

At 30 November 2024

-

67,759

67,759

NET BOOK VALUE

At 30 November 2024

55,045

609,837

664,882

At 30 November 2023

44,579

677,596

722,175

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.24

30.11.23

£

£

Trade debtors

4,842

10,836

Other debtors

45,908

-

50,750

10,836

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.24

30.11.23

£

£

Trade creditors

67,298

48,925

Taxation and social security

216,160

243,111

Other creditors

358,812

325,443

642,270

617,479

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.24

30.11.23

£

£

Bank loans

159,627

190,923