Registered number
08902830
BERKFORD LTD
Filleted Accounts
28 February 2023
BERKFORD LTD
Registered number: 08902830
Balance Sheet
as at 28 February 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 - 12,191
Current assets
Debtors 4 1,800 1,820
Cash at bank and in hand 2,232 5,444
4,032 7,264
Creditors: amounts falling due within one year 5 (2,070) (17,628)
Net current assets/(liabilities) 1,962 (10,364)
Net assets 1,962 1,827
Capital and reserves
Called up share capital 10 10
Profit and loss account 1,952 1,817
Shareholders' funds 1,962 1,827
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit 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 accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs Sudesh Potiwal
Director
Approved by the board on 28 November 2023
BERKFORD LTD
Notes to the Accounts
for the year ended 28 February 2023
1 Accounting policies
Basis of preparation
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 represnts received by the company throughout the year.
Going concern
The company has no external borrowing or debts and no external credit will be required in the future. The company has been financed by its director, who will not call in repayment of the debt within the foreseeable future. As a result the going concern basis of accounting is adopted.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 5 years
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company - -
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 March 2022 11,885 3,000 14,885
Disposals (11,885) - (11,885)
At 28 February 2023 - 3,000 3,000
Depreciation
At 1 March 2022 - 2,694 2,694
Charge for the year - 306 306
At 28 February 2023 - 3,000 3,000
Net book value
At 28 February 2023 - - -
At 28 February 2022 11,885 306 12,191
4 Debtors 2023 2022
£ £
Trade debtors 1,800 1,820
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 60 126
Other creditors 2,010 17,502
2,070 17,628
6 Controlling party
The company was in both the current and preceding accounting periods under the ultimate control of its director by virtue of her ownership of the company’s entire issued share capital.
7 Other information
BERKFORD LTD is a private company limited by shares and incorporated in England. Its registered office is:
30 Chandos Road
Redland
Bristol
BS6 9PF
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