Berrys_Ltd_31_Mar_2025_companies_house_set_of

Berry's Limited

Statement of Financial Position

31 March 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	6	32,629		19,613
Current assets
Stocks		6,988		6,655
Debtors	7	94,269		119,833
Cash at bank and in hand		12,722		5,909
		113,979		132,397
Creditors: amounts falling due within one year	8	(74,386	)	(93,197	)
Net current assets		39,593		39,200
Total assets less current liabilities		72,222		58,813
Creditors: amounts falling due after more than one year	9	(19,917	)	(19,662	)
Provisions for liabilities		(8,157	)	(4,511	)
Net assets		44,148		34,640
Capital and reserves
Called up share capital		100		100
Profit and loss account		44,048		34,540
Shareholders funds		44,148		34,640

For the year ending

31 March 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 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.

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

These

financial statements

were approved by the board of directors and authorised for issue on

23 December 2025

, and are signed on behalf of the board by:

Jason Edward Charlesworth

Director

Company registration number:

05119422

Berry's Limited

Notes to the Financial Statements

Year ended

31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Units 10 & 11 Millbank House Riverside Business Park

Manchester Road

Wilmslow

Cheshire

SK9 1BJ

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to 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 company.

Turnover

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

Revenue from the sale of goods is recognised when Invoiced.

Current tax

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.

Goodwill

. Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation, and It is amortised on a straight-line basis over the useful economic life of twenty years.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment	15% reducing balance
Office equipment	20% reducing balance
Motor vehicles	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024:

5 Intangible assets

	Goodwill
	£
Cost
At 1 April 2024 and 31 March 2025	30,000
Amortisation
At 1 April 2024 and 31 March 2025	30,000
Carrying amount
At 31 March 2025	-
At 31 March 2024	-

6 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 April 2024	100,086
Additions	22,650
Disposals	(27,261	)
At 31 March 2025	95,475
Depreciation
At 1 April 2024	80,473
Charge	7,365
Disposals	(24,992	)
At 31 March 2025	62,846
Carrying amount
At 31 March 2025	32,629
At 31 March 2024	19,613

7 Debtors

	2025	2024
	£	£
Trade debtors	37,749	60,426
Other debtors	56,520	59,407
	94,269	119,833

8 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	41,933	40,485
Taxation and social security	13,631	25,799
Other creditors	8,822	16,913
	74,386	93,197

9 Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,672	11,672
Other creditors	18,245	7,990
	19,917	19,662

10 Guarantees and other financial commitments

At 31 March 2024, the company had total commitments under a non-cancellable operating lease over its remaining term of £49453 (2023 £64,406).