Unaudited Financial Statements for the Year Ended 30 November 2025

for

Berg Design Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W G Rennie

D.A. Rennie

SECRETARY:

REGISTERED OFFICE:

Pitfour Lodge

St Madoes, Glencarse

Perth

Perthshire

PH2 7NF

REGISTERED NUMBER:

SC239448 (Scotland)

ACCOUNTANTS:

LMC Accountants Ltd

Chartered Accountants

73 Stirling Business Centre

Wellgreen Place

Stirling

FK8 2DZ

FIXED ASSETS

Tangible assets

4

4,537

6,049

CURRENT ASSETS

Debtors

5

34,205

9,172

Investments

6

1,100

1,100

Cash at bank

3,782

11,396

39,087

21,668

CREDITORS

Amounts falling due within one year

7

23,777

22,545

NET CURRENT ASSETS/(LIABILITIES)

15,310

(877

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,847

5,172

PROVISIONS FOR LIABILITIES

862

1,149

NET ASSETS

18,985

4,023

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

18,983

4,021

SHAREHOLDERS' FUNDS

18,985

4,023

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

W G Rennie - Director

1.	STATUTORY INFORMATION

Berg Design Limited is a private company, limited by shares , registered in Scotland. 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

94,808

DEPRECIATION

At 1 December 2024

88,759

Charge for year

1,512

At 30 November 2025

90,271

NET BOOK VALUE

At 30 November 2025

4,537

At 30 November 2024

6,049

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

33,880

7,612

Other debtors

325

1,560

34,205

9,172

6.	CURRENT ASSET INVESTMENTS

30.11.25

30.11.24

£

£

Unlisted investments

1,100

1,100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

1

-

Taxation and social security

20,848

19,179

Other creditors

2,928

3,366

23,777

22,545

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

4

ordinary A shares

.10

-

-

16

ordinary B Shares

.10

2

2

2

2

9.

RESERVES

Retained

earnings

£

At 1 December 2024

4,021

Profit for the year

43,322

Dividends

(28,360

)

At 30 November 2025

18,983

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

W G Rennie

Balance outstanding at start of year

(3

)

(12,002

)

Amounts advanced

(5

)

11,999

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8

)

(3

)

D.A. Rennie

Balance outstanding at start of year

(3

)

(12,002

)

Amounts advanced

(5

)

11,999

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8

)

(3

)