Company Registration No. 08945158 (England and Wales)
BERBER AND Q LIMITED
Unaudited accounts
for the year ended 31 March 2025
BERBER AND Q LIMITED
Unaudited accounts
Contents
BERBER AND Q LIMITED
Company Information
for the year ended 31 March 2025
Directors
P J Katz
J L Katz
The Berber Food Group Limited
Company Number
08945158 (England and Wales)
Registered Office
46 EXMOUTH MARKET
LONDON
EC1R 4QE
ENGLAND
BERBER AND Q LIMITED
Statement of financial position
as at 31 March 2025
Tangible assets
16,674
24,840
Cash at bank and in hand
11,509
(14,346)
Creditors: amounts falling due within one year
(861,997)
(815,934)
Net current liabilities
(742,522)
(731,237)
Total assets less current liabilities
(725,848)
(706,397)
Provisions for liabilities
Deferred tax
(4,720)
(4,720)
Net liabilities
(730,568)
(711,117)
Called up share capital
100
100
Profit and loss account
(730,668)
(711,217)
Shareholders' funds
(730,568)
(711,117)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by
P J Katz
Director
Company Registration No. 08945158
BERBER AND Q LIMITED
Notes to the Accounts
for the year ended 31 March 2025
BERBER AND Q LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08945158. The registered office is 46 EXMOUTH MARKET, LONDON, EC1R 4QE, ENGLAND.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
6 years straight line
Fixtures & fittings
4 years straight line
Computer equipment
3 years straight line
The accounts have been prepared on a going concern basis which assumes that the Company will continue to trade. The validity of this assumption is dependent on the sufficient and continuing financial support being made available by the Company's parent Company. The directors are confident that the Company will become profitable in the foreseeable future and undertake to continue to support the Company until such time.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
BERBER AND Q LIMITED
Notes to the Accounts
for the year ended 31 March 2025
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
During the year the Company received CJRS and local authority grant income. This income is recognised in the financial statements using the accrual model.
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Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
199,295
191,796
5,808
396,899
At 31 March 2025
199,295
193,096
5,808
398,199
At 1 April 2024
199,295
167,193
5,571
372,059
Charge for the year
-
9,301
165
9,466
At 31 March 2025
199,295
176,494
5,736
381,525
At 31 March 2025
-
16,602
72
16,674
At 31 March 2024
-
24,603
237
24,840
Amounts falling due within one year
Trade debtors
27,278
32,485
Amounts due from group undertakings etc.
55,662
57,069
Accrued income and prepayments
16,933
66
BERBER AND Q LIMITED
Notes to the Accounts
for the year ended 31 March 2025
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
45,019
32,446
Amounts owed to group undertakings and other participating interests
765,811
709,446
Taxes and social security
4,164
16,245
Other creditors
(439)
12,078
Deferred income
15,570
24,164
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Transactions with related parties
At the balance sheet date, the Company owed £555,263 to The Berber Food Group Limited.
At the balance sheet date, the Company owed £132,239 to Berber Properties Limited.
At the balance sheet date, the Company owed £78,309 to All-Day Dining Limited.
At the balance sheet date, the Company was owed £55,662 by Shawarma Bar Limited.
At the balance sheet date, the Company was owed £2,673 by Market Dining Ltd. This company has now entered administration and the amount will not be repaid. It is recognised in the accounts as bad debt and will not be forming part of the taxable profit/loss.
All balances are interest free and repayable on demand.
The ultimate controlling party is The Berber Food Group Limited, registered office;
46 Exmouth Market
London
EC1R 4QE
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Average number of employees
During the year the average number of employees was 15 (2024: 15).