1 June 2022 false No description of principal activity Taxfiler 2023.9 true 11366362business:PrivateLimitedCompanyLtd2022-06-012023-05-31 113663622022-05-31 113663622022-06-012023-05-31 11366362business:AuditExempt-NoAccountantsReport2022-06-012023-05-31 11366362business:AbridgedAccounts2022-06-012023-05-31 113663622023-05-31 11366362business:Director12022-06-012023-05-31 11366362business:Director22022-06-012023-05-31 11366362business:RegisteredOffice2022-06-012023-05-31 113663622022-05-31 11366362core:WithinOneYear2023-05-31 11366362core:WithinOneYear2022-05-31 11366362core:AfterOneYear2023-05-31 11366362core:AfterOneYear2022-05-31 11366362core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 11366362core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 11366362core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 11366362core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 11366362core:PreviouslyStatedAmount2023-05-31 11366362core:PreviouslyStatedAmount2022-05-31 11366362business:SmallEntities2022-06-012023-05-31 11366362countries:EnglandWales2022-06-012023-05-31 11366362core:PlantMachinery2022-06-012023-05-31 11366362core:MotorVehicles2022-06-012023-05-31 11366362core:ComputerEquipment2022-06-012023-05-31 113663622021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. 11366362 (England and Wales)
Berridge Property Improvements Ltd Unaudited accounts for the year ended 31 May 2023
Berridge Property Improvements Ltd Unaudited accounts Contents
Page
- 2 -
Berridge Property Improvements Ltd Company Information for the year ended 31 May 2023
Directors
Michael Berridge Samantha Berridge
Company Number
11366362 (England and Wales)
Registered Office
Carter Clear Accounting 4 Hampson Avenue Culcheth Warrington WA3 5RY United Kingdom
Accountants
Carter Clear Accounting Ltd 4 Hampson Avenue Culcheth Warrington Cheshire WA3 5RY
- 3 -
Berridge Property Improvements Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,623 
7,471 
Current assets
Debtors
480 
158 
Cash at bank and in hand
803 
3,250 
1,283 
3,408 
Creditors: amounts falling due within one year
(3,916)
(5,908)
Net current liabilities
(2,633)
(2,500)
Total assets less current liabilities
1,990 
4,971 
Creditors: amounts falling due after more than one year
- 
(3,096)
Provisions for liabilities
Deferred tax
(861)
(1,418)
Net assets
1,129 
457 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,127 
455 
Shareholders' funds
1,129 
457 
For the year ending 31 May 2023 the company was entitled to exemption from audit 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2023 and were signed on its behalf by
Michael Berridge Director Company Registration No. 11366362
- 4 -
Berridge Property Improvements Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Berridge Property Improvements Ltd is a private company, limited by shares, registered in England and Wales, registration number 11366362. The registered office is Carter Clear Accounting, 4 Hampson Avenue, Culcheth, Warrington, WA3 5RY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line - 15%
Motor vehicles
Straight Line - 25%
Computer equipment
Straight Line - 33%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Berridge Property Improvements Ltd Notes to the Accounts for the year ended 31 May 2023
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 June 2022
16,952 
Additions
1,291 
Disposals
(603)
At 31 May 2023
17,640 
Depreciation
At 1 June 2022
9,481 
Charge for the year
3,759 
On disposals
(223)
At 31 May 2023
13,017 
Net book value
At 31 May 2023
4,623 
At 31 May 2022
7,471 
5
Average number of employees
During the year the average number of employees was 2 (2022: 1).
- 6 -