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REGISTERED NUMBER: 09900080 (England and Wales)














Financial Statements for the Year Ended 31 December 2023

for

V M Berridge Builders Ltd

V M Berridge Builders Ltd (Registered number: 09900080)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


V M Berridge Builders Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: V M Berridge





REGISTERED OFFICE: 1C Amberside
Wood Lane
Hemel Hempstead
Hertfordshire
HP2 4TP





REGISTERED NUMBER: 09900080 (England and Wales)





ACCOUNTANTS: Farrell & Co
1C Amberside
Wood Lane
Hemel Hempstead
Hertfordshire
HP2 4TP

V M Berridge Builders Ltd (Registered number: 09900080)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 28,941 10,564

CURRENT ASSETS
Stocks 6 1,212 9,428
Debtors 7 - 5,609
Cash at bank 21,541 16,910
22,753 31,947
CREDITORS
Amounts falling due within one year 8 18,184 24,573
NET CURRENT ASSETS 4,569 7,374
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,510

17,938

CREDITORS
Amounts falling due after more than one year 9 (11,667 ) (15,382 )

PROVISIONS FOR LIABILITIES (5,499 ) (2,007 )
NET ASSETS 16,344 549

CAPITAL AND RESERVES
Called up share capital 10 3 3
Retained earnings 11 16,341 546
SHAREHOLDERS' FUNDS 16,344 549

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

V M Berridge Builders Ltd (Registered number: 09900080)

Balance Sheet - continued
31 December 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 director and authorised for issue on 20 September 2024 and were signed by:





V M Berridge - Director


V M Berridge Builders Ltd (Registered number: 09900080)

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

1. STATUTORY INFORMATION

V M Berridge Builders Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% 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.

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.

V M Berridge Builders Ltd (Registered number: 09900080)

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

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

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

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2023 32,274 165 32,439
Additions 31,701 - 31,701
Disposals (15,495 ) - (15,495 )
At 31 December 2023 48,480 165 48,645
DEPRECIATION
At 1 January 2023 21,749 126 21,875
Charge for year 9,637 10 9,647
Eliminated on disposal (11,818 ) - (11,818 )
At 31 December 2023 19,568 136 19,704
NET BOOK VALUE
At 31 December 2023 28,912 29 28,941
At 31 December 2022 10,525 39 10,564

6. STOCKS
31.12.23 31.12.22
£    £   
Stocks 1,212 9,428

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors - 5,609

V M Berridge Builders Ltd (Registered number: 09900080)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts - 2,340
Taxation and social security 734 61
Other creditors 17,450 22,172
18,184 24,573

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans 11,667 15,382

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1 Ordinary £1 1 1
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
3 3

11. RESERVES
Retained
earnings
£   

At 1 January 2023 546
Profit for the year 18,795
Dividends (3,000 )
At 31 December 2023 16,341