Berrydales Publishers Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 06547635 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2019

for

Berrydales Publishers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Berriedale-Johnson

SECRETARY:

M Berriedale-Johnson

REGISTERED OFFICE:

5 Lawn Road

London

NW3 2XS

REGISTERED NUMBER:

06547635 (England and Wales)

ACCOUNTANTS:

Elliotts Shah

Chartered Accountants

4th Floor

167 Fleet Street

London

EC4A 2EA

FIXED ASSETS

Tangible assets

3

2

2

CURRENT ASSETS

Debtors

4

21,574

27,806

Cash at bank

13,062

17,782

34,636

45,588

CREDITORS

Amounts falling due within one year

5

12,441

35,726

NET CURRENT ASSETS

22,195

9,862

TOTAL ASSETS LESS CURRENT LIABILITIES

22,197

9,864

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

22,195

9,862

SHAREHOLDERS' FUNDS

22,197

9,864

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director on 20 December 2019 and were signed by:

M Berriedale-Johnson - Director

1.	STATUTORY INFORMATION

Berrydales Publishers Ltd is a private company, limited by shares , registered in England and Wales. 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 comprises advertising revenue and subscriptions.

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

-

20% on cost

Computer equipment

-

33% on cost

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.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2018

and 31 March 2019

1,150

1,241

2,391

DEPRECIATION

At 1 April 2018

and 31 March 2019

1,149

1,240

2,389

NET BOOK VALUE

At 31 March 2019

1

1

2

At 31 March 2018

1

1

2

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Trade debtors

15,574

21,206

Prepayments and accrued income

6,000

6,600

21,574

27,806

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Trade creditors

130

4,003

Corporation tax

3,450

483

Social security and other taxes

4,959

5,338

Directors' current accounts

1,402

23,402

Accruals and deferred income

2,500

2,500

12,441

35,726