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Registration number: 06456365

Berry Court Management Limited

(A company limited by guarantee)

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

image-name
 

Berry Court Management Limited

Contents

Company Information

1

Directors' Report

2

Accountants' Report

3

Profit and Loss Account

4

Balance Sheet

5 to 6

Notes to the Unaudited Financial Statements

7 to 9

Detailed Profit and Loss Account

10 to 11

 

Berry Court Management Limited

Company Information

Directors

Mr Matthew Charles Perry

Mr Scott Ashley Lavis

Miss Melanie Jane Akhurst

Company secretary

Mr Scott Ashley Lavis

Registered office

Flat 2
3 Trefusis Terrace
Exmouth
Devon
EX8 2AX

Accountants

Easterbrook Eaton Limited
Chartered Accountants
Cosmopolitan House
Old Fore Street
Sidmouth
Devon
EX10 8LS

 

Berry Court Management Limited

Directors' Report for the Year Ended 31 December 2023

The directors present their report and the financial statements for the year ended 31 December 2023.

Directors of the company

The directors who held office during the year were as follows:

Mr Matthew Charles Perry

Mr Scott Ashley Lavis - Company secretary and director

Miss Melanie Jane Akhurst

Principal activity

The principal activity of the company is non profit management of property

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 19 August 2024 and signed on its behalf by:
 

.........................................
Mr Matthew Charles Perry
Director

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Berry Court Management Limited
for the Year Ended 31 December 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Berry Court Management Limited for the year ended 31 December 2023 as set out on pages 4 to 9 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 at
http://www.icaew.com/regulation.

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

It is your duty to ensure that Berry Court Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Berry Court Management Limited. You consider that Berry Court Management 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 accounts of Berry Court Management 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 accounts.

......................................

Easterbrook Eaton Limited
Chartered Accountants
Cosmopolitan House
Old Fore Street
Sidmouth
Devon
EX10 8LS

19 August 2024

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Berry Court Management Limited

Profit and Loss Account for the Year Ended 31 December 2023

Note

2023
£

2022
£

Turnover

 

1,135

2,142

Gross surplus

 

1,135

2,142

Administrative expenses

 

(709)

(661)

Operating surplus

 

426

1,481

Other interest receivable and similar income

 

72

-

Surplus before tax

498

1,481

Surplus for the financial year

 

498

1,481

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

Berry Court Management Limited

(Registration number: 06456365)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

13,434

13,434

Current assets

 

Cash at bank and in hand

 

7,878

7,380

Creditors: Amounts falling due within one year

5

(14,069)

(14,069)

Net current liabilities

 

(6,191)

(6,689)

Net assets

 

7,243

6,745

Reserves

 

Retained earnings

7,243

6,745

Surplus

 

7,243

6,745

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 August 2024 and signed on its behalf by:
 

.........................................
Mr Matthew Charles Perry
Director

.........................................
Mr Scott Ashley Lavis
Company secretary and director

 

Berry Court Management Limited

(Registration number: 06456365)
Balance Sheet as at 31 December 2023

.........................................
Miss Melanie Jane Akhurst
Director

 

Berry Court Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a company limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Flat 2
3 Trefusis Terrace
Exmouth
Devon
EX8 2AX

These financial statements were authorised for issue by the Board on 19 August 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Berry Court Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Depreciation

The Directors consider that the carrying value of the Freehold Property will not be less than current market value and hence no depreciation is charged in the accounts

Asset class

Depreciation method and rate

Freehold Land and Buildings

Not Depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2022 - 3).

4

Tangible assets

Land and buildings
£

Total
£

Cost or valuation

At 1 January 2023

13,434

13,434

At 31 December 2023

13,434

13,434

Depreciation

Carrying amount

At 31 December 2023

13,434

13,434

At 31 December 2022

13,434

13,434

Included within the net book value of land and buildings above is £13,434 (2022 - £13,434) in respect of freehold land and buildings.
 

 

Berry Court Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Accruals and deferred income

312

312

Other creditors

13,757

13,757

14,069

14,069

6

Related party transactions

Transactions with directors

2023

At 1 January 2023
£

At 31 December 2023
£

Mr Scott Ashley Lavis

4,110

4,110

Mr Matthew Charles Perry

4,110

4,110

Miss Melanie Jane Akhurst

5,537

5,537

2022

At 1 January 2022
£

At 31 December 2022
£

Mr Scott Ashley Lavis

4,110

4,110

Mr Matthew Charles Perry

4,110

4,110

Miss Melanie Jane Akhurst

5,537

5,537

 

Berry Court Management Limited

Detailed Profit and Loss Account for the Year Ended 31 December 2023

2023
£

2022
£

Turnover (analysed below)

1,135

2,142

Gross surplus (%)

100%

100%

Administrative expenses

Establishment costs (analysed below)

(342)

(305)

General administrative expenses (analysed below)

(349)

(337)

Finance charges (analysed below)

(18)

(19)

(709)

(661)

Operating surplus

426

1,481

Other interest receivable and similar income (analysed below)

72

-

Surplus before tax

498

1,481

 

Berry Court Management Limited

Detailed Profit and Loss Account for the Year Ended 31 December 2023

2023
£

2022
£

   

Turnover

Management charges

1,135

2,142

   

Establishment costs

Insurance

(285)

(270)

Repairs and maintenance

(57)

(35)

(342)

(305)

   

General administrative expenses

Companies House fee

(13)

(13)

Accountancy fees

(336)

(324)

(349)

(337)

   

Finance charges

Bank charges

(18)

(19)

   

Other interest receivable and similar income

Bank interest receivable

72

-