2022-08-01 2023-07-31 false Capium Accounts Production 1.1 11643364 bus:AbridgedAccounts 2022-08-01 2023-07-31 11643364 bus:FRS102 2022-08-01 2023-07-31 11643364 bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 11643364 bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 11643364 bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 11643364 2022-08-01 2023-07-31 11643364 2023-07-31 11643364 bus:RegisteredOffice 2022-08-01 2023-07-31 11643364 core:WithinOneYear 2023-07-31 11643364 core:AfterOneYear 2023-07-31 11643364 bus:Director1 2022-08-01 2023-07-31 11643364 bus:Director1 2023-07-31 11643364 bus:Director1 2021-08-01 2022-07-31 11643364 bus:Director2 2022-08-01 2023-07-31 11643364 bus:Director2 2023-07-31 11643364 bus:Director2 2021-08-01 2022-07-31 11643364 2021-08-01 11643364 bus:CompanySecretary1 2022-08-01 2023-07-31 11643364 bus:LeadAgentIfApplicable 2022-08-01 2023-07-31 11643364 2021-08-01 2022-07-31 11643364 2022-07-31 11643364 core:WithinOneYear 2022-07-31 11643364 core:AfterOneYear 2022-07-31 11643364 bus:EntityAccountantsOrAuditors 2021-08-01 2022-07-31 11643364 bus:OrdinaryShareClass1 2022-08-01 2023-07-31 11643364 bus:OrdinaryShareClass1 2023-07-31 11643364 bus:OrdinaryShareClass1 2021-08-01 2022-07-31 11643364 bus:OrdinaryShareClass1 2022-07-31 11643364 core:PlantMachinery 2022-08-01 2023-07-31 11643364 core:PlantMachinery 2023-07-31 11643364 core:PlantMachinery 2022-07-31 11643364 core:MotorCars 2022-08-01 2023-07-31 11643364 core:MotorCars 2023-07-31 11643364 core:MotorCars 2022-07-31 11643364 core:ComputerEquipment 2022-08-01 2023-07-31 11643364 core:ComputerEquipment 2023-07-31 11643364 core:ComputerEquipment 2022-07-31 11643364 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-07-31 11643364 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-07-31 11643364 core:CostValuation core:Non-currentFinancialInstruments 2023-07-31 11643364 core:CostValuation core:Non-currentFinancialInstruments 2022-07-31 11643364 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-07-31 11643364 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-07-31 11643364 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-07-31 11643364 core:Non-currentFinancialInstruments 2023-07-31 11643364 core:Non-currentFinancialInstruments 2022-07-31 11643364 core:ShareCapital 2023-07-31 11643364 core:ShareCapital 2022-07-31 11643364 core:RetainedEarningsAccumulatedLosses 2023-07-31 11643364 core:RetainedEarningsAccumulatedLosses 2022-07-31 11643364 dpl:Item1 2022-08-01 11643364 dpl:Item1 2023-07-31 11643364 dpl:Item1 2021-08-01 11643364 dpl:Item1 2022-07-31 iso4217:GBP xbrli:shares xbrli:pure
Logo On Report
Registered Number: 11643364
England and Wales

 

 

 

BERRY AND CLARKSON LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Berry And Clarkson Ltd for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Berry And Clarkson Ltd for the year ended 31 July 2023 which comprise of 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 us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Berry And Clarkson Ltd , as a body, in accordance with the terms of our engagement letter dated 28 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of Berry And Clarkson Ltd and state those matters that we have agreed to state to the Board of Directors of Berry And Clarkson Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berry And Clarkson Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Berry And Clarkson Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Berry And Clarkson Ltd. You consider that Berry And Clarkson Ltd 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 accounts of Berry And Clarkson Ltd. 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 accounts.



....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
28 September 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,952    2,729 
2,952    2,729 
Current assets      
Debtors 2,456    8,844 
Cash at bank and in hand 15,711    13,313 
18,167    22,157 
Creditors: amount falling due within one year (20,414)   (24,111)
Net current liabilities (2,247)   (1,954)
 
Total assets less current liabilities 705    775 
Provisions for liabilities (646)   (518)
Net assets 59    257 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (41)   157 
Shareholder's funds 59    257 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 28 September 2023 and were signed on its behalf by:


-------------------------------
Paul Berry
Director
2
General Information
Berry And Clarkson Ltd is a private company, limited by shares, registered in England and Wales, registration number 11643364, registration address 8 Willow Close, Anderton, Chorley, Lancashire, PR6 9PJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 August 2022 1,373    22,125    418    23,916 
Additions     1,208    1,208 
Disposals      
At 31 July 2023 1,373    22,125    1,626    25,124 
Depreciation
At 01 August 2022 1,012    19,875    300    21,187 
Charge for year 91    563    331    985 
On disposals      
At 31 July 2023 1,103    20,438    631    22,172 
Net book values
Closing balance as at 31 July 2023 270    1,687    995    2,952 
Opening balance as at 01 August 2022 361    2,250    118    2,729 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3