BERTA'S DINING LTD


Directors	PARNELL SANTOS, Eleanor Jane
	SANTOS, Jorge Humberto Teixeira


Registered Address	Honeysuckle Cottage
	Olley Road
	Cromer
	NR27 9QN


Registered Number	11334538 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1		1
Tangible assets	4		18,027		22,906
			18,028		22,907
Current assets
Stocks	5	3,721		2,924
Debtors		222		-
Cash at bank and on hand		118,528		77,649
		122,471		80,573
Creditors amounts falling due within one year	6	(98,226)		(65,910)
Net current assets (liabilities)			24,245		14,663
Total assets less current liabilities			42,273		37,570
Creditors amounts falling due after one year	7		(29,583)		(34,583)
Provisions for liabilities	8		(3,764)		-
Net assets			8,926		2,987
Capital and reserves
Called up share capital			400		400
Profit and loss account			8,526		2,587
Shareholders' funds			8,926		2,987

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 January 2026, and are signed on its behalf by:

SANTOS, Jorge Humberto Teixeira
Director
Registered Company No. 11334538

BERTA'S DINING LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	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
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill is written off over a period of 5 years

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Fixtures and fittings	25	-

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		7

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 May 24	9,999	9,999
At 30 April 25	9,999	9,999
Amortisation and impairment
At 01 May 24	9,998	9,998
At 30 April 25	9,998	9,998
Net book value
At 30 April 25	1	1
At 30 April 24	1	1

4.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 May 24	35,604	86,678	122,282
Additions	-	1,133	1,133
At 30 April 25	35,604	87,811	123,415
Depreciation and impairment
At 01 May 24	35,603	63,773	99,376
Charge for year	-	6,012	6,012
At 30 April 25	35,603	69,785	105,388
Net book value
At 30 April 25	1	18,026	18,027
At 30 April 24	1	22,905	22,906

5.	Stocks

	2025	2024
	£	£
Finished goods	3,721	2,924
Total	3,721	2,924

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	24,024	19,291
Bank borrowings and overdrafts	9,105	8,781
Amounts owed to related parties	36,361	17,914
Taxation and social security	28,039	19,273
Other creditors	697	651
Total	98,226	65,910


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	29,583	34,583
Total	29,583	34,583

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,764	-
Total	3,764	-