BERRY FARMS BLOODSTOCK LTD


Director	BERRY, Caroline Jane


Registered Address	149 Blackskull Road
	Dromore
	BT25 1JP


Registered Number	NI665357 (Northern Ireland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		10,628		3,386
			10,628		3,386
Current assets
Stocks	5	313,730		295,152
Debtors		282		541
Cash at bank and on hand		41,794		25,783
		355,806		321,476
Creditors amounts falling due within one year	6	(194,304)		(192,603)
Net current assets (liabilities)			161,502		128,873
Total assets less current liabilities			172,130		132,259
Creditors amounts falling due after one year			(2,335)		(7,822)
Provisions for liabilities			(2,020)		(643)
Net assets			167,775		123,794
Capital and reserves
Called up share capital			100		100
Profit and loss account			167,675		123,694
Shareholders' funds			167,775		123,794

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 Director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 24 August 2026, and are signed on its behalf by:

BERRY, Caroline Jane
Director
Registered Company No. NI665357

BERRY FARMS BLOODSTOCK LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Northern Ireland. 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.

	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.

	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
	Intangible Fixed Assets are measured at cost less accumulative amortisation and any accumulative impairment losses

	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:

	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	2		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 November 24	35,000
	At 31 October 25	35,000
	Amortisation and impairment
	At 01 November 24	35,000
	At 31 October 25	35,000
	Net book value
	At 31 October 25	-
	At 31 October 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 November 24	24,800
	Additions	8,800
	At 31 October 25	31,517
	Depreciation and impairment
	At 01 November 24	21,414
	Charge for year	1,558
	At 31 October 25	20,888
	Net book value
	At 31 October 25	10,628
	At 31 October 24	3,386

5.	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	2025	2024
	£	£
Raw materials and consumables	313,730	295,152
Total	313,730	295,152

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	24,676	18,378
Bank borrowings and overdrafts	5,857	5,857
Taxation and social security	9,284	6,498
Accrued liabilities and deferred income	154,487	161,870
Total	194,304	192,603


	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.