Bernera Blue Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC403279

Bernera Blue Ltd

Filleted Unaudited Financial Statements

30 June 2026

Bernera Blue Ltd

Statement of Financial Position

30 June 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	4	46,309	51,322

Current assets

Debtors	5	–	13
Cash at bank and in hand		100,306	120,882
		---------	---------
		100,306	120,895

Creditors: amounts falling due within one year	6	49,111	49,023
		---------	---------
Net current assets		51,195	71,872
		--------	---------
Total assets less current liabilities		97,504	123,194
		--------	---------
Net assets		97,504	123,194
		--------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	97,503	123,193
	--------	---------
Shareholders funds	97,504	123,194
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bernera Blue Ltd

Statement of Financial Position (continued)

30 June 2026

These financial statements were approved by the board of directors and authorised for issue on 1 September 2026 , and are signed on behalf of the board by:

Mr D Boag
Director

Company registration number: SC403279

Bernera Blue Ltd

Notes to the Financial Statements

Year ended 30 June 2026

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 7 Kirkibost, Great Bernera, Isle of Lewis, HS2 9LX, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% straight line
Fixtures and fittings	-	15% reducing balance
Office equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Office Equipment	Orchard	Total
	£	£	£	£	£	£
Cost
At 1 Jul 2025	37,796	34,580	2,158	3,405	1,637	79,576
Disposals	–	( 270)	–	–	–	( 270)
	--------	--------	-------	-------	-------	--------
At 30 Jun 2026	37,796	34,310	2,158	3,405	1,637	79,306
	--------	--------	-------	-------	-------	--------
Depreciation
At 1 Jul 2025	–	22,995	1,921	3,338	–	28,254
Charge for the year	–	4,920	36	17	–	4,973
Disposals	–	( 230)	–	–	–	( 230)
	--------	--------	-------	-------	-------	--------
At 30 Jun 2026	–	27,685	1,957	3,355	–	32,997
	--------	--------	-------	-------	-------	--------
Carrying amount
At 30 Jun 2026	37,796	6,625	201	50	1,637	46,309
	--------	--------	-------	-------	-------	--------
At 30 Jun 2025	37,796	11,585	237	67	1,637	51,322
	--------	--------	-------	-------	-------	--------

5. Debtors

	2026	2025
	£	£
Other debtors	–	13
	----	----

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	49,111	49,023
	--------	--------

7. Related party transactions

At 30 June 2026 the company was due the director £ 47,471 (2025 - £47,448). This loan is interest free and has no definite terms of repayment.