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Company Registration No. 15006525 (England and Wales)
Berfin My Ltd Unaudited accounts for the year ended 31 July 2025
Berfin My Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Berfin My Ltd Company Information for the year ended 31 July 2025
Director
Mr H Dogan
Company Number
15006525 (England and Wales)
Registered Office
214 Baker Street Enfield Middlesex EN1 3JY England
Accountants
DNG Associates 214 Baker Street Enfield EN1 3JY
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Berfin My Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
21,022
15,137
Current assets
Inventories
20,977
7,095
Cash at bank and in hand
2,017
2,109
22,994
9,204
Creditors: amounts falling due within one year
5
(32,874)
(28,774)
Net current liabilities
(9,880)
(19,570)
Net assets/(liabilities)
11,142
(4,433)
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
11,042
(4,533)
Shareholders' funds
11,142
(4,433)
For the year ending 31 July 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 director acknowledges his 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 and authorised for issue on 7 April 2026 and were signed on its behalf by
Mr H Dogan Director Company Registration No. 15006525
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Berfin My Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Berfin My Ltd is a private company, limited by shares, registered in England and Wales, registration number 15006525. The registered office is 214 Baker Street, Enfield, Middlesex, EN1 3JY, England.
2
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
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:
Plant & machinery
18% - reducing balance method
Fixtures & fittings
18% - reducing balance method
Inventories
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.
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Berfin My Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
14,500
3,960
18,460
Additions
10,500
-
10,500
At 31 July 2025
25,000
3,960
28,960
Depreciation
At 1 August 2024
2,610
713
3,323
Charge for the year
4,030
585
4,615
At 31 July 2025
6,640
1,298
7,938
Net book value
At 31 July 2025
18,360
2,662
21,022
At 31 July 2024
11,890
3,247
15,137
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
8,245
1,366
Taxes and social security
3,029
-
Loans from directors
20,000
26,208
Accruals
1,600
1,200
32,874
28,774
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Directors Loan Account
(26,208)
6,208
-
(20,000)
(26,208)
6,208
-
(20,000)
There are no terms as to interest or repayment in respect of this balance.
8
Average number of employees
During the year the average number of employees was 3 (2024: 0).
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