Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 3 false true 2024-11-01 false No description of principal activity 4 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01940226 2024-11-01 2025-10-31 01940226 2023-11-01 2024-10-31 01940226 2025-10-31 01940226 2024-10-31 01940226 2023-11-01 01940226 c:Director1 2024-11-01 2025-10-31 01940226 d:PlantMachinery 2024-11-01 2025-10-31 01940226 d:PlantMachinery 2025-10-31 01940226 d:PlantMachinery 2024-10-31 01940226 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 01940226 d:MotorVehicles 2024-11-01 2025-10-31 01940226 d:MotorVehicles 2025-10-31 01940226 d:MotorVehicles 2024-10-31 01940226 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 01940226 d:FurnitureFittings 2024-11-01 2025-10-31 01940226 d:FurnitureFittings 2025-10-31 01940226 d:FurnitureFittings 2024-10-31 01940226 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 01940226 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 01940226 d:CurrentFinancialInstruments 2025-10-31 01940226 d:CurrentFinancialInstruments 2024-10-31 01940226 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 01940226 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 01940226 d:ShareCapital 2025-10-31 01940226 d:ShareCapital 2024-10-31 01940226 d:RetainedEarningsAccumulatedLosses 2025-10-31 01940226 d:RetainedEarningsAccumulatedLosses 2024-10-31 01940226 c:FRS102 2024-11-01 2025-10-31 01940226 c:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 01940226 c:FullAccounts 2024-11-01 2025-10-31 01940226 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01940226 2 2024-11-01 2025-10-31 01940226 d:AcceleratedTaxDepreciationDeferredTax 2025-10-31 01940226 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 01940226 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 01940226 BERRYS GARDEN COMPANY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
BERRYS GARDEN COMPANY LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3 - 6
BERRYS GARDEN COMPANY LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BERRYS GARDEN COMPANY LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Berrys Garden Company Limited for the year ended 31 October 2025 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the board of directors of Berrys Garden Company Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Berrys Garden Company Limited and state those matters that we have agreed to state to the board of directors of Berrys Garden Company Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berrys Garden Company Limited and its board of directors, as a body, for our work or for this report. It is your duty to ensure that Berrys Garden Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Berrys Garden Company Limited. You consider that Berrys Garden Company Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Berrys Garden Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT 23 April 2026 Page 1
BERRYS GARDEN COMPANY LIMITED REGISTERED NUMBER: 01940226 BALANCE SHEET AS AT 31 OCTOBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 3 |  | 17,578 |  | 20,794
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 72,104 |  | 56,365 |
Cash at bank and in hand | 5 | 255,316 |  | 220,649 |
|  | 327,420 |  | 277,014 |
Creditors: amounts falling due within one year | 6 | (74,985) |  | (33,065) |
NET CURRENT ASSETS |  |  | 252,435 |  | 243,949
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 270,013 |  | 264,743
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 7 |  | (2,645) |  | (3,652)
NET ASSETS |  |  | 267,368 |  | 261,091
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 267,366 |  | 261,089
|  |  | 267,368 |  | 261,091
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 April 2026.
B BERELOWITZ
Director
Page 2
BERRYS GARDEN COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 1.ACCOUNTING POLICIES
| 1.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 1.2 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 15% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Furniture & equipment | - | 15% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.3 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.4 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.5 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
BERRYS GARDEN COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 1.ACCOUNTING POLICIES (CONTINUED)
| 1.6 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 1.7 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.
| 1.8 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 1.9 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 4 (2024 - 3).
Page 4
BERRYS GARDEN COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | TANGIBLE FIXED ASSETS
|  | Plant & machinery | Motor vehicles | Furniture & equipment | Total
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 November 2024 | 45,472 | 55,290 | 45,513 | 146,275
| Additions | 1,315 | - | - | 1,315
| At 31 October 2025 | 46,787 | 55,290 | 45,513 | 147,590
| DEPRECIATION |  |  |  |
| At 1 November 2024 | 41,410 | 41,173 | 42,899 | 125,482
| Charge for the year on owned assets | 609 | 3,529 | 392 | 4,530
| At 31 October 2025 | 42,019 | 44,702 | 43,291 | 130,012
| NET BOOK VALUE |  |  |  |
| At 31 October 2025 | 4,768 | 10,588 | 2,222 | 17,578
| At 31 October 2024 | 4,062 | 14,117 | 2,615 | 20,794
4. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 57,697 | 25,726
| Other debtors | 500 | 2,481
| Prepayments and accrued income | 13,907 | 28,158
|  | 72,104 | 56,365
5. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 255,316 | 220,649
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BERRYS GARDEN COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 4,750 | 5,000
| Corporation tax | 15,823 | 7,052
| Other taxation and social security | 12,237 | 11,791
| Other creditors | 39,017 | -
| Trade creditors | 3,158 | 9,222
|  | 74,985 | 33,065
7. | DEFERRED TAXATION
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (3,653) | (4,599)
| Charged to profit or loss | 1,009 | 947
| AT END OF YEAR | (2,644) | (3,652)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 2,644 | 3,653
8. | PENSION COMMITMENTS
The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently authorised administered fund. The pension cost charged represents contributions payable by the company to the fund and amounted to £27,300 (2024: £27,300). Contributions totalling £nil (2023: £22,750) were payable to the fund at the balance sheet date.
Page 6