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REGISTERED NUMBER: 13761077 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

THE BERKSHIRE TILE CO. LIMITED

THE BERKSHIRE TILE CO. LIMITED (REGISTERED NUMBER: 13761077)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE BERKSHIRE TILE CO. LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: N A Beales
Mrs K L Lyden





SECRETARY: N A Beales





REGISTERED OFFICE: 53 Aborn Parade
West End Road
Mortimer Common
Reading
Berkshire
RG7 3TQ





REGISTERED NUMBER: 13761077 (England and Wales)





ACCOUNTANTS: Wentworths & Associates Limited
White Hart House
Silwood Road
Ascot
Berkshire
SL5 0PY

THE BERKSHIRE TILE CO. LIMITED (REGISTERED NUMBER: 13761077)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 95,355 35,527

CURRENT ASSETS
Stocks 90,275 56,572
Debtors 5 46,410 42,288
Cash at bank and in hand 73,363 6,372
210,048 105,232
CREDITORS
Amounts falling due within one year 6 291,879 162,571
NET CURRENT LIABILITIES (81,831 ) (57,339 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,524

(21,812

)

CREDITORS
Amounts falling due after more than one
year

7

35,317

-
NET LIABILITIES (21,793 ) (21,812 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (21,893 ) (21,912 )
(21,793 ) (21,812 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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 BERKSHIRE TILE CO. LIMITED (REGISTERED NUMBER: 13761077)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2024 and were signed on its behalf by:





N A Beales - Director


THE BERKSHIRE TILE CO. LIMITED (REGISTERED NUMBER: 13761077)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

The Berkshire Tile Co. 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.

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.
Land and buildings - in accordance with the property
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 10% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 3 ) .

THE BERKSHIRE TILE CO. LIMITED (REGISTERED NUMBER: 13761077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 10,599 26,261 36,860
Additions 5,391 66,767 72,158
At 30 November 2023 15,990 93,028 109,018
DEPRECIATION
At 1 December 2022 354 979 1,333
Charge for year 1,433 10,897 12,330
At 30 November 2023 1,787 11,876 13,663
NET BOOK VALUE
At 30 November 2023 14,203 81,152 95,355
At 30 November 2022 10,245 25,282 35,527

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

Plant and
machinery
etc
£   
COST
Additions 48,312
At 30 November 2023 48,312
DEPRECIATION
Charge for year 6,198
At 30 November 2023 6,198
NET BOOK VALUE
At 30 November 2023 42,114

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 20,778 15,085
Other debtors 25,632 27,203
46,410 42,288

THE BERKSHIRE TILE CO. LIMITED (REGISTERED NUMBER: 13761077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 8,105 -
Trade creditors 29,873 46,689
Taxation and social security 23,039 3,949
Other creditors 230,862 111,933
291,879 162,571

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 35,317 -