ACCOUNTS - Final Accounts preparation

ACCOUNTS - Final Accounts preparation

BERTHA UK LIMITED - Company Information

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07601970 BERTHA UK LIMITED 2012-08-01 2013-12-31 false true 2013-12-31 07601970 c:EntityAccountantsOrAuditors 2013-12-31 07601970 2012-08-01 2013-12-31 07601970 2013-12-31 07601970 2012-07-31 07601970 c:OrdinaryShareClass1 2013-12-31 07601970 c:OrdinaryShareClass1 2012-07-31 07601970 c:OrdinaryShareClass1 2012-08-01 2013-12-31 07601970 c:Director2 2012-08-01 2013-12-31 07601970 d:ComputerEquipment 2012-08-01 2013-12-31 07601970 c:EntityAccountantsOrAuditors 2012-08-01 2013-12-31 xbrli:shares iso4217:GBP

Registered number: 07601970








BERTHA UK LIMITED



UNAUDITED

ABBREVIATED ACCOUNTS

FOR THE PERIOD 1 AUGUST 2012 TO 31 DECEMBER 2013

































BAGINSKY COHEN

CHARTERED ACCOUNTANTS
 
BERTHA UK LIMITED
 
 
The following reproduces the text of the Chartered accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 4) have been prepared.
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BERTHA UK LIMITED
FOR THE PERIOD ENDED 31 DECEMBER 2013

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bertha UK Limited for the period ended 31 December 2013 which comprise the Profit and loss account, the Balance sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
 

As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.


This report is made solely to the Board of directors of Bertha UK Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Bertha UK Limited and state those matters that we have agreed to state to the Board of directors of Bertha UK Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bertha UK Limited and its Board of directors, as a body, for our work or for this report.
 
 
It is your duty to ensure that Bertha UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit. You consider that Bertha UK Limited is exempt from the statutory audit requirement for the period.
 
 
We have not been instructed to carry out an audit or review of the financial statements of Bertha UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.





BAGINSKY COHEN
CHARTERED ACCOUNTANTS
930 HIGH ROAD
NORTH FINCHLEY
LONDON
N12 9RT

10 July 2014
Page 1
 
BERTHA UK LIMITED
REGISTERED NUMBER: 07601970

ABBREVIATED BALANCE SHEET
AS AT 31 DECEMBER 2013

31 December
31 July
2013
2012
Note
£
£
£
£
 
FIXED ASSETS





 
Tangible assets
 
3
1,871
-
 
Investments
 
4
120,100

120,100








121,971

120,100
 
CURRENT ASSETS





 
Debtors
5
610,069
1,469,900

 
Cash at bank and in hand
474,867
159,606







 
1,084,936
1,629,506
 
CREDITORS: amounts falling due within one year
(432,702)
(1,290)
 
NET CURRENT ASSETS

652,234

1,628,216
 
TOTAL ASSETS LESS CURRENT LIABILITIES
774,205
1,748,316
 
CREDITORS: amounts falling due after more than one year
(301,673)

(1,749,900)

NET ASSETS/(LIABILITIES)



 472,532


 (1,584)
  
CAPITAL AND RESERVES

 
Called up share capital
6
100
100
 
Profit and loss account - (Deficit)
472,432
(1,684)
 
 

 472,532

 (1,584)


The directors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Act. 

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The abbreviated accounts, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006, were approved and authorised for issue by the board and were signed on its behalf on 10 July 2014.




A. TABATZNIK
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BERTHA UK LIMITED
 
 
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE PERIOD ENDED 31 DECEMBER 2013

1.ACCOUNTING POLICIES

1.1
Basis of preparation of financial statements

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with applicable accounting standards.

1.2
Going concern

The financial statements have been prepared under the going concern basis despite the deficiency of
shareholders' fund at the year end.  The company's ability to continue trading as a going concern is
dependent on the continued support of the company's lenders.

1.3
Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period.

1.4
Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation.  Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment
-
25% straight line

1.5
Investments

Investments held as fixed assets are shown at cost less provision for impairment.


2.
DIRECTORS' REMUNERATION

        2013
        £

        2012
        £

Remuneration
  105,750
  -

Page 3

 
BERTHA UK LIMITED
 
 
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE PERIOD ENDED 31 DECEMBER 2013

3.TANGIBLE FIXED ASSETS



£


Cost 


At 1 August 2012
-

Additions
2,495


At 31 December 2013

2,495



Depreciation


At 1 August 2012
-

Charge for the period
624


At 31 December 2013

624




Net book value


At 31 December 2013
 1,871


At 31 July 2012

 -


4.FIXED ASSET INVESTMENTS



£


Cost or valuation



At 1 August 2012 and 31 December 2013

120,100




Net book value


At 31 December 2013
 120,100


At 31 July 2012

 120,100

 
5.DEBTORS
 

Debtors include  £389,900 (2012 - £1,469,900) falling due after more than one year.
 

6.SHARE CAPITAL

     31 December
         31 July
        2013
        2012
        £

        £

Allotted, called up and fully paid



100 Ordinary shares of £1 each
 100
 100

Page 4