2022-09-01 02957576 2023-08-31 02957576 2022-09-01 2023-08-31 02957576 2022-08-31 02957576 2021-09-01 2022-08-31 02957576 uk-core:WithinOneYear 2022-08-31 02957576 uk-core:WithinOneYear 2023-08-31 02957576 uk-core:ShareCapital 2023-08-31 02957576 uk-core:ShareCapital 2022-08-31 02957576 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 02957576 uk-core:RetainedEarningsAccumulatedLosses 2022-08-31 02957576 uk-bus:Director1 2022-09-01 2023-08-31 02957576 uk-bus:Director2 2022-09-01 2023-08-31 02957576 uk-core:PlantMachinery 2022-09-01 2023-08-31 02957576 uk-core:ToolsEquipment 2022-09-01 2023-08-31 02957576 uk-core:CommercialMotorVehicles 2022-09-01 2023-08-31 02957576 uk-core:FurnitureFittings 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure 02957576 uk-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 02957576 uk-bus:FRS102 2022-09-01 2023-08-31 02957576 uk-bus:FilletedAccounts 2022-09-01 2023-08-31 02957576 uk-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31
Bernstein Engineering Limited
Registered Number:02957576
For the year ended 31 August 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2023
Bernstein Engineering Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
02957576
As at 31 August 2023
Bernstein Engineering Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
-
85
-
85
Current assets
Trade and other receivables
577
727
2
29,508
Cash and cash equivalents
8,769
9,496
30,085
Trade and other payables: amounts falling due within one
year
(32,835)
(4,663)
3
(2,750)
4,833
Net current assets
Total assets less current liabilities
4,833
(2,665)
4,833
Net assets/liabilities
(2,665)
Capital and reserves
Called up share capital
1,000
1,000
Retained earnings
3,833
(3,665)
4,833
(2,665)
Shareholders' funds
For the year ended 31 August 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 of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Jonathen Bernstein Director
Mrs Cathy Bernstein Director
These financial statements were approved and authorised for issue by the Board on 18 December 2023 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 August 2023
Bernstein Engineering Limited
Notes to the Financial Statements
Statutory Information
Bernstein Engineering Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 02957576.
Registered address:
26 By The Wood
Carpenders Park
Watford
Hertfordshire
WD19 5AF
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
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:
Plant and machinery
25% Reducing balance
25% Reducing balance
Computer equipment
25% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2. Trade and other receivables
2022
2023
£
£
Trade debtors
502
345
Other debtors
225
232
577
727
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5
For the year ended 31 August 2023
Bernstein Engineering Limited
Notes to the Financial Statements Continued
3. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
588
7,184
Taxation and social security
1,724
3,695
Other creditors
2,351
21,956
4,663
32,835
4. Average number of persons employed
During the year the average number of employees was 2 (2022 : 2)
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