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Registered Number: 12309265
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 November 2023

for

BERKELEY GRP PRODUCTS LTD

Directors Mrs A J Spreadbury
Mr N M Spreadbury
Registered Number 12309265
Registered Office Suite 1 The Portway Centre
Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
Accountants Numeric Accounting Limited
Chartered Certified Accountants
Suite 1, The Portway Centre,
Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 251    335 
251    335 
Current assets      
Stocks 4 2,000    8,500 
Debtors: amounts falling due within one year 5 2,160    5,424 
Cash at bank and in hand 7,005    41,499 
11,165    55,423 
Creditors: amount falling due within one year 6 (10,368)   (23,292)
Net current assets 797    32,131 
 
Total assets less current liabilities 1,048    32,466 
Net assets 1,048    32,466 
 

Capital and reserves
     
Called up share capital 7 10    10 
Profit and loss account 1,038    32,456 
Shareholder's funds 1,048    32,466 
 


For the year ended 30 November 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 financial statements were approved by the board of directors on 02 February 2024 and were signed on its behalf by:


-------------------------------
Mr N M Spreadbury
Director
2
General Information
Berkeley GRP Products Ltd is a private company, limited by shares, registered in England and Wales, registration number 12309265, registration address Suite 1 The Portway Centre, Old Sarum Park, Old Sarum, Salisbury, SP4 6EB.

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.
Cost of sales
The cost of sales is the accumulated total of all costs used to create a product or service, which has been sold.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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:
Computer Equipment 25% Reducing Balance
Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
Financial instruments
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 December 2022 549    549 
Additions  
Disposals  
At 30 November 2023 549    549 
Depreciation
At 01 December 2022 214    214 
Charge for year 84    84 
On disposals  
At 30 November 2023 298    298 
Net book values
Closing balance as at 30 November 2023 251    251 
Opening balance as at 01 December 2022 335    335 


4.

Stocks

2023
£
  2022
£
Stocks 2,000    8,500 
2,000    8,500 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 2,160    5,424 
2,160    5,424 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 6,435    17,271 
Accrued Expenses 1,476   
Directors' Current Accounts 766    1,016 
VAT 1,691    5,005 
10,368    23,292 

7.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
10 Ordinary shares of £1.00 each 10    10 
10    10 

8.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Mrs A J Spreadbury
Mr N M Spreadbury(766)(1,016)

Both loans are interest free with no fixed date of repayment.
9.

Dividend

During the year, total dividends of £58,766 (2022 - £62,524) were paid to the directors.
3