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 |