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Registered number: 09747706






BER-GUR LIMITED


ACCOUNTS

FOR THE YEAR ENDED 31/10/2025
























Prepared By:
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND


ACCOUNTS
FOR THE YEAR ENDED 31/10/2025





DIRECTORS
P Gurung



SECRETARY
P K Manster


REGISTERED OFFICE
20 Westlands Way
Oxted
Surrey
RH8 0ND


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09747706



BANKERS
National Westminster Bank Plc



ACCOUNTANTS
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND


ACCOUNTS
FOR THEYEARENDED31/10/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/10/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		42,501		4,774

CURRENT ASSETS
Stock		2,544		500
Debtors	5	916		1,674
Cash at bank and in hand		51,684		3,231
		55,144		5,405
CREDITORS: Amounts falling due within one year	6	34,796		49,078
NET CURRENT ASSETS / (LIABILITIES)			20,348		(43,673)
TOTAL ASSETS LESS CURRENT LIABILITIES			62,849		(38,899)


CREDITORS: Amounts falling due after more than one year	7		146,560		19,591

NET LIABILITIES			(83,711)		(58,490)

CAPITAL AND RESERVES

Called up share capital	8		1		1
Profit and loss account			(83,712)		(58,491)
SHAREHOLDERS' FUNDS			(83,711)		(58,490)

For the year ending 31/10/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 30/07/2026 and signed on their behalf by



.............................
P Gurung
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




3. TANGIBLE FIXED ASSETS

	Fixtures
	and Fittings	Equipment	Total
	£	£	£
Cost
At 01/11/2024	-	45,855	45,855
Additions	38,919	-	38,919
At 31/10/2025	38,919	45,855	84,774
Depreciation
At 01/11/2024	-	41,081	41,081
For the year	-	1,192	1,192
At 31/10/2025	-	42,273	42,273
Net Book Amounts
At 31/10/2025	38,919	3,582	42,501
At 31/10/2024	-	4,774	4,774




5. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
VAT	-	758
Prepayments	916	916
	916	1,674




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
VAT	12,700	-
PAYE control	873	-
Accruals	2,198	806
Amounts due to group companies	19,025	48,272
	34,796	49,078




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans (secured) >1yr	6,591	19,591
Due to group companies >1yr	139,969	-
	146,560	19,591




8. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
1 Ordinary shares of £1 each	1	1
	1	1




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	-	-