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REGISTERED NUMBER: 08049072 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BERWICK COMMUNITY SOLAR ENERGY LIMITED

BERWICK COMMUNITY SOLAR ENERGY LIMITED (REGISTERED NUMBER: 08049072)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


BERWICK COMMUNITY SOLAR ENERGY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Berwick Core Ltd
Mrs R G Murray





REGISTERED OFFICE: The William Elder Building
56-58 Castlegate
Berwick Upon Tweed
Northumberland
TD15 1JT





REGISTERED NUMBER: 08049072 (England and Wales)





ACCOUNTANTS: J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BERWICK COMMUNITY SOLAR ENERGY LIMITED

The following reproduces the text of the report prepared for the directors in respect of the Company's annual unaudited financial statements. In accordance with the Companies Act 2006, the Company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Berwick Community Solar Energy Limited for the year ended 31 March 2024 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Berwick Community Solar Energy Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Berwick Community Solar Energy Limited and state those matters that we have agreed to state to the Board of Directors of Berwick Community Solar Energy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berwick Community Solar Energy Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Berwick Community Solar Energy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Berwick Community Solar Energy Limited. You consider that Berwick Community Solar Energy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Berwick Community Solar Energy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP


25 June 2024

BERWICK COMMUNITY SOLAR ENERGY LIMITED (REGISTERED NUMBER: 08049072)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Notes £    £   
CURRENT ASSETS
Debtors 5 11,389 34,253

CREDITORS
Amounts falling due within one year 6 600 7,225
NET CURRENT ASSETS 10,789 27,028
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,789

27,028

RESERVES
Retained earnings 10,789 27,028
10,789 27,028

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2024 and were signed on its behalf by:





Mrs R G Murray - Director


BERWICK COMMUNITY SOLAR ENERGY LIMITED (REGISTERED NUMBER: 08049072)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Berwick Community Solar Energy Limited is a private company, limited by guarantee , 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Equipment - 10% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 April 2023
and 31 March 2024 75,866
DEPRECIATION
At 1 April 2023
and 31 March 2024 75,866
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

BERWICK COMMUNITY SOLAR ENERGY LIMITED (REGISTERED NUMBER: 08049072)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 6,518 10,897
Amounts owed by group undertakings 4,871 23,356
11,389 34,253

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Taxation and social security - 6,625
Other creditors 600 600
600 7,225

7. RELATED PARTY DISCLOSURES

The company is controlled by Berwick Community Development Trust.
Income of £10,897 (2023 £34,210) was banked by Berwick CoRE Ltd on behalf of the company. The balance owed from Berwick CoRE Ltd at the year end was £4,871 (2023 £23,356).

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Berwick Community Development Trust.

The Company is controlled by the Board of Berwick Community Development Trust by virtue of its control of Berwick CoRE Ltd.