Registered number
00740183
Berrans Court Limited
Filleted Accounts
31 March 2023
Berrans Court Limited
Registered number: 00740183
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 519,155 519,155
Current assets
Debtors 4 142,291 141,409
Cash at bank and in hand 63,704 76,305
205,995 217,714
Creditors: amounts falling due within one year 5 (28,840) (38,015)
Net current assets 177,155 179,699
Total assets less current liabilities 696,310 698,854
Creditors: amounts falling due after more than one year 6 (198,820) (212,763)
Net assets 497,490 486,091
Capital and reserves
Called up share capital 100 100
Revaluation reserve 7 118,799 118,799
Profit and loss account 378,591 367,192
Shareholders' funds 497,490 486,091
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.
T F Jessopp
Director
Approved by the board on 14 December 2023
Berrans Court Limited
Notes to the Accounts
for the year ended 31 March 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 is measured at the fair value of the rentals received or receivable.
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:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price). Loans and other financial assets are recognised at transaction price including any transaction costs.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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. 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 2 2
3 Tangible fixed assets
Land and buildings Improvements to property Total
£ £ £
Cost
At 1 April 2022 514,155 5,000 519,155
At 31 March 2023 514,155 5,000 519,155
Depreciation
At 31 March 2023 - - -
Net book value
At 31 March 2023 514,155 5,000 519,155
At 31 March 2022 514,155 5,000 519,155
Freehold land and buildings: 2023 2022
£ £
Historical cost 395,356 395,356
Cumulative depreciation based on historical cost - -
395,356 395,356
4 Debtors 2023 2022
£ £
Trade debtors 2,715 1,885
Other debtors 139,576 139,524
142,291 141,409
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 990 918
Directors' loan accounts 19,400 23,900
Accruals 326 158
Taxation and social security costs 6,174 11,089
Other creditors 1,950 1,950
28,840 38,015
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 198,820 212,763
7 Revaluation reserve 2023 2022
£ £
At 1 April 2022 118,799 118,799
At 31 March 2023 118,799 118,799
8 Other information
Berrans Court Limited is a private company limited by shares and incorporated in England. Its registered office is:
5 Balena Close
Creekmoor Industrial Estate
Poole
Dorset
BH17 7DD
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