Berekdar Developments Limited - Accounts to registrar (filleted) - small 22.3

REGISTERED NUMBER: 02362299 (England and Wales)

BEREKDAR DEVELOPMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

Page

Balance Sheet

1

to

2

Chartered Certified Accountants' Report

3

FIXED ASSETS

229,912

123,018

CURRENT ASSETS

1,644,858

2,524,022

CREDITORS

Amounts falling due within one year

(274,554

)

(1,938,582

)

NET CURRENT ASSETS

1,370,304

585,440

TOTAL ASSETS LESS CURRENT LIABILITIES

1,600,216

708,458

CAPITAL AND RESERVES

1,600,216

708,458

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Berekdar Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02362299

Registered office:

Highland

Grafton Lane

Hereford

Herefordshire

HR2 8BL

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2021 - NIL).

3.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2022 and 31 March 2021:

2022

2021

£

£

Mr S Berekdar

Balance outstanding at start of year

-

-

Amounts advanced

764,231

-

Amounts repaid

(126,800

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

637,431

-

These advances and credits were unsecured, repayable on demand with interest paid at the statutory rate. The above amounts represent an aggregate summary of all the amounts advanced to the director.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2023 and were signed on its behalf by:

Mr S Berekdar - Director

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Berekdar Developments Limited for the year ended 31 March 2022 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Berekdar Developments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Berekdar Developments Limited and state those matters that we have agreed to state to the Board of Directors of Berekdar Developments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Berekdar Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Berekdar Developments Limited. You consider that Berekdar Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Berekdar Developments 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.

Lockett & Co

Chartered Certified Accountants

Shelton House

Coningsby Street

Hereford

Herefordshire

HR1 2DY

30 March 2023