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REGISTERED NUMBER: 05177897 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Berrell Building Contractors Limited

Berrell Building Contractors Limited (Registered number: 05177897)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Berrell Building Contractors Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: P H Berrell





REGISTERED OFFICE: The Old School
The Quay
Carmarthen
Carmarthenshire
SA31 3LN





REGISTERED NUMBER: 05177897 (England and Wales)





ACCOUNTANTS: Ashmole & Co.
Chartered Certified Accountants
The Old School
The Quay
Carmarthen
Carmarthenshire
SA31 3LN

Berrell Building Contractors Limited (Registered number: 05177897)

Abridged Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 16,110 18,954
16,110 18,954

CURRENT ASSETS
Stocks 5,371 7,715
Cash at bank 9,334 1,694
14,705 9,409
CREDITORS
Amounts falling due within one year 12,619 14,749
NET CURRENT ASSETS/(LIABILITIES) 2,086 (5,340 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,196

13,614

CREDITORS
Amounts falling due after more than one year - (1,034 )

PROVISIONS FOR LIABILITIES (3,061 ) (3,601 )
NET ASSETS 15,135 8,979

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 15,134 8,978
SHAREHOLDERS' FUNDS 15,135 8,979

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

Berrell Building Contractors Limited (Registered number: 05177897)

Abridged Balance Sheet - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 March 2024 and were signed by:





P H Berrell - Director


Berrell Building Contractors Limited (Registered number: 05177897)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Berrell Building Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
The company acquired goodwill of £20,000 in 2004. The goodwill is now being amortised over its estimated useful life of 5 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Berrell Building Contractors Limited (Registered number: 05177897)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2022
and 31 July 2023 20,000
AMORTISATION
At 1 August 2022
and 31 July 2023 20,000
NET BOOK VALUE

At 31 July 2023 -
At 31 July 2022 -

Berrell Building Contractors Limited (Registered number: 05177897)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2022 54,080
Transfer to ownership 1
At 31 July 2023 54,081
DEPRECIATION
At 1 August 2022 35,126
Charge for year 2,845
At 31 July 2023 37,971
NET BOOK VALUE
At 31 July 2023 16,110
At 31 July 2022 18,954

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 August 2022 27,811
Transfer to ownership (27,811 )
At 31 July 2023 -
DEPRECIATION
At 1 August 2022 13,294
Transfer to ownership (13,294 )
At 31 July 2023 -
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 14,517

6. ULTIMATE CONTROLLING PARTY

The controlling party is P H Berrell.