HELENA BERG LIMITED

HELENA BERG LIMITED - Company Information

2020-04-012021-03-312021-03-31falseSC554764HELENA BERG LIMITED2021-12-1796020iso4217:GBPxbrli:pureSC5547642020-04-01SC5547642021-03-31SC5547642020-04-012021-03-31SC5547642019-04-01SC5547642020-03-31SC5547642019-04-012020-03-31SC554764bus:SmallEntities2020-04-012021-03-31SC554764bus:AuditExempt-NoAccountantsReport2020-04-012021-03-31SC554764bus:FullAccounts2020-04-012021-03-31SC554764bus:PrivateLimitedCompanyLtd2020-04-012021-03-31SC554764core:WithinOneYear2021-03-31SC554764core:AfterOneYear2021-03-31SC554764core:WithinOneYear2020-03-31SC554764core:AfterOneYear2020-03-31SC554764core:ShareCapital2021-03-31SC554764core:SharePremium2021-03-31SC554764core:RevaluationReserve2021-03-31SC554764core:OtherReservesSubtotal2021-03-31SC554764core:RetainedEarningsAccumulatedLosses2021-03-31SC554764core:ShareCapital2020-03-31SC554764core:SharePremium2020-03-31SC554764core:RevaluationReserve2020-03-31SC554764core:OtherReservesSubtotal2020-03-31SC554764core:RetainedEarningsAccumulatedLosses2020-03-31SC554764core:LandBuildings2021-03-31SC554764core:PlantMachinery2021-03-31SC554764core:Vehicles2021-03-31SC554764core:FurnitureFittings2021-03-31SC554764core:OfficeEquipment2021-03-31SC554764core:NetGoodwill2021-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2021-03-31SC554764core:ListedExchangeTraded2021-03-31SC554764core:UnlistedNon-exchangeTraded2021-03-31SC554764core:LandBuildings2020-03-31SC554764core:PlantMachinery2020-03-31SC554764core:Vehicles2020-03-31SC554764core:FurnitureFittings2020-03-31SC554764core:OfficeEquipment2020-03-31SC554764core:NetGoodwill2020-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2020-03-31SC554764core:ListedExchangeTraded2020-03-31SC554764core:UnlistedNon-exchangeTraded2020-03-31SC554764core:LandBuildings2020-04-012021-03-31SC554764core:PlantMachinery2020-04-012021-03-31SC554764core:Vehicles2020-04-012021-03-31SC554764core:FurnitureFittings2020-04-012021-03-31SC554764core:OfficeEquipment2020-04-012021-03-31SC554764core:NetGoodwill2020-04-012021-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2020-04-012021-03-31SC554764core:ListedExchangeTraded2020-04-012021-03-31SC554764core:UnlistedNon-exchangeTraded2020-04-012021-03-31SC554764core:MoreThanFiveYears2020-04-012021-03-31SC554764core:Non-currentFinancialInstruments2021-03-31SC554764core:Non-currentFinancialInstruments2020-03-31SC554764dpl:CostSales2020-04-012021-03-31SC554764dpl:DistributionCosts2020-04-012021-03-31SC554764dpl:AdministrativeExpenses2020-04-012021-03-31SC554764core:LandBuildings2020-04-012021-03-31SC554764core:PlantMachinery2020-04-012021-03-31SC554764core:Vehicles2020-04-012021-03-31SC554764core:FurnitureFittings2020-04-012021-03-31SC554764core:OfficeEquipment2020-04-012021-03-31SC554764core:NetGoodwill2020-04-012021-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2020-04-012021-03-31SC554764dpl:GroupUndertakings2020-04-012021-03-31SC554764dpl:ParticipatingInterests2020-04-012021-03-31SC554764dpl:GroupUndertakingscore:ListedExchangeTraded2020-04-012021-03-31SC554764core:ListedExchangeTraded2020-04-012021-03-31SC554764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-04-012021-03-31SC554764core:UnlistedNon-exchangeTraded2020-04-012021-03-31SC554764dpl:CostSales2019-04-012020-03-31SC554764dpl:DistributionCosts2019-04-012020-03-31SC554764dpl:AdministrativeExpenses2019-04-012020-03-31SC554764core:LandBuildings2019-04-012020-03-31SC554764core:PlantMachinery2019-04-012020-03-31SC554764core:Vehicles2019-04-012020-03-31SC554764core:FurnitureFittings2019-04-012020-03-31SC554764core:OfficeEquipment2019-04-012020-03-31SC554764core:NetGoodwill2019-04-012020-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2019-04-012020-03-31SC554764dpl:GroupUndertakings2019-04-012020-03-31SC554764dpl:ParticipatingInterests2019-04-012020-03-31SC554764dpl:GroupUndertakingscore:ListedExchangeTraded2019-04-012020-03-31SC554764core:ListedExchangeTraded2019-04-012020-03-31SC554764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2019-04-012020-03-31SC554764core:UnlistedNon-exchangeTraded2019-04-012020-03-31SC554764core:NetGoodwill2021-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2021-03-31SC554764core:LandBuildings2021-03-31SC554764core:PlantMachinery2021-03-31SC554764core:Vehicles2021-03-31SC554764core:FurnitureFittings2021-03-31SC554764core:OfficeEquipment2021-03-31SC554764core:AfterOneYear2021-03-31SC554764core:WithinOneYear2021-03-31SC554764core:ListedExchangeTraded2021-03-31SC554764core:UnlistedNon-exchangeTraded2021-03-31SC554764core:ShareCapital2021-03-31SC554764core:SharePremium2021-03-31SC554764core:RevaluationReserve2021-03-31SC554764core:OtherReservesSubtotal2021-03-31SC554764core:RetainedEarningsAccumulatedLosses2021-03-31SC554764core:NetGoodwill2020-03-31SC554764core:IntangibleAssetsOtherThanGoodwill2020-03-31SC554764core:LandBuildings2020-03-31SC554764core:PlantMachinery2020-03-31SC554764core:Vehicles2020-03-31SC554764core:FurnitureFittings2020-03-31SC554764core:OfficeEquipment2020-03-31SC554764core:AfterOneYear2020-03-31SC554764core:WithinOneYear2020-03-31SC554764core:Liste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HELENA BERG LIMITED

Registered Number
SC554764
(Scotland)

Unaudited Financial Statements for the Year Ended
31 March 2021

HELENA BERG LIMITED

Company Information
for the year from 1 April 2020 to 31 March 2021


Directors	Helena Berg


Registered Address	H1 Newark Business Park
	Newark Road South
	Glenrothes
	KY7 4NS


Registered Number	SC554764 (Scotland)

HELENA BERG LIMITED

Balance Sheet as at
31 March 2021

	Notes	2021		2020
		£	£	£	£
Fixed assets
Tangible assets	5		6,412		7,117
			6,412		7,117
Current assets
Stocks		4,416		6,840
Debtors	7	9,530		4,929
Cash at bank and on hand		41,358		5,000
		55,304		16,769
Creditors amounts falling due within one year	8	(32,669)		(31,057)
Net current assets (liabilities)			22,635		(14,288)
Total assets less current liabilities			29,047		(7,171)
Creditors amounts falling due after one year	9		(44,167)		-
Provisions for liabilities			(1,218)		(816)
Net assets			(16,338)		(7,987)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(16,339)		(7,988)
Shareholders' funds			(16,338)		(7,987)

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 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 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.

The financial statements were approved and authorised for issue by the Director on 17 December 2021, and are signed on its behalf by:

Helena Berg
Director
Registered Company No. SC554764

HELENA BERG LIMITED

Notes to the Financial Statements
for the year ended 31 March 2021

1.	STATUTORY INFORMATION
	Helena Berg 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.	COMPLIANCE WITH APPLICABLE REPORTING FRAMEWORK
	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.

3.	ACCOUNTING POLICIES

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Property, plant and equipment policy
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	20	-
Office Equipment	-	3

	Inventories policy
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

	Deferred tax policy
	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.

Deferred tax policy

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.

	Leases policy
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Employee benefits policy
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director.

4.	EMPLOYEE INFORMATION

		2021		2020
	Average number of employees during the year	14		18

5.	PROPERTY, PLANT AND EQUIPMENT

	Plant & machinery £	Fixtures & fittings £	Office Equipment £	Total £
Cost or valuation
At 01 April 20	3,135	10,458	265	13,858
Additions	899	-	-	899
At 31 March 21	4,034	10,458	265	14,757
Depreciation and impairment
At 01 April 20	1,665	4,811	265	6,741
Charge for year	474	1,130	-	1,604
At 31 March 21	2,139	5,941	265	8,345
Net book value
At 31 March 21	1,895	4,517	-	6,412
At 31 March 20	1,470	5,647	-	7,117

6.	DESCRIPTION OF FINANCIAL COMMITMENTS OTHER THAN CAPITAL COMMITMENTS
	Minimum lease payments under non-cancellable operating leases fall due as follows: 2021 £17,000 (2020 £17,000)

7.	DEBTORS

		2021 £		2020 £
	Other debtors	9,530		4,929
	Total	9,530		4,929

8.	CREDITORS WITHIN ONE YEAR

	2021 £	2020 £
Trade creditors / trade payables	13,275	10,085
Bank borrowings and overdrafts	5,833	-
Taxation and social security	13,211	17,798
Other creditors	350	783
Accrued liabilities and deferred income	-	2,391
Total	32,669	31,057

9.	CREDITORS AFTER ONE YEAR

		2021 £		2020 £
	Bank borrowings and overdrafts	44,167		-
	Total	44,167		-