REGISTERED NUMBER: 11358954 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

SERIALBERRY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

W D Kandot

REGISTERED OFFICE:

C/o BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

REGISTERED NUMBER:

11358954 (England and Wales)

ACCOUNTANTS:

BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

BANKERS:

Barclays Bank Plc

51 Mosley Street

Manchester

M60 2AU

FIXED ASSETS

Tangible assets

4

18,809

23,509

Investments

5

814

814

19,623

24,323

CURRENT ASSETS

Debtors

6

19,748

22,285

Cash at bank

17,690

11,331

37,438

33,616

CREDITORS

Amounts falling due within one year

7

44,172

45,894

NET CURRENT LIABILITIES

(6,734

)

(12,278

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,889

12,045

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

12,789

11,945

12,889

12,045

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 January 2026 and were signed by:

W D Kandot - Director

1.	STATUTORY INFORMATION

Serialberry Limited is a private company, limited by shares , registered in England and Wales. 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 accounted for as revenue when, and to the extent that, the company obtains a right to consideration in exchange for its performance of its obligations under the sales contract with the customer. The amount reported as revenue is the fair value of the right to consideration - usually the price specified in the contractual arrangement net of discounts and net of VAT, and after any allowance for credit risk and other uncertainties.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are initially recorded at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Investments

Investments are included at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

2,167

29,990

4,225

36,382

Additions

-

-

1,990

1,990

At 31 May 2025

2,167

29,990

6,215

38,372

DEPRECIATION

At 1 June 2024

1,481

7,498

3,894

12,873

Charge for year

172

5,623

895

6,690

At 31 May 2025

1,653

13,121

4,789

19,563

NET BOOK VALUE

At 31 May 2025

514

16,869

1,426

18,809

At 31 May 2024

686

22,492

331

23,509

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 June 2024

and 31 May 2025

814

NET BOOK VALUE

At 31 May 2025

814

At 31 May 2024

814

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

19,380

21,420

Other debtors

368

865

19,748

22,285

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Taxation and social security

41,884

41,114

Other creditors

2,288

4,780

44,172

45,894