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REGISTERED NUMBER: 05930387 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

COUNTRY ESTATES (BERKHAMSTED) LIMITED

COUNTRY ESTATES (BERKHAMSTED) LIMITED (REGISTERED NUMBER: 05930387)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COUNTRY ESTATES (BERKHAMSTED) LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTORS: T W Smith
J D Smith





REGISTERED OFFICE: Hardy House
Northbridge Road
Berkhamsted
Hertfordshire
HP4 1EF





REGISTERED NUMBER: 05930387 (England and Wales)





ACCOUNTANTS: Hillier Hopkins Accountants Limited
Trading as Colin Gray & Co
Radius House
51 Clarendon Road
Watford
Hertfordshire
WD17 1HP

COUNTRY ESTATES (BERKHAMSTED) LIMITED (REGISTERED NUMBER: 05930387)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,107 8,196

CURRENT ASSETS
Debtors 5 203,686 226,586
Cash at bank and in hand 24 5,599
203,710 232,185
CREDITORS
Amounts falling due within one year 6 139,688 115,185
NET CURRENT ASSETS 64,022 117,000
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,129

125,196

CREDITORS
Amounts falling due after more than one
year

7

15,661

25,780
NET ASSETS 52,468 99,416

CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium 9 22,490 22,490
Retained earnings 9 29,878 76,826
SHAREHOLDERS' FUNDS 52,468 99,416

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.

COUNTRY ESTATES (BERKHAMSTED) LIMITED (REGISTERED NUMBER: 05930387)

BALANCE SHEET - continued
31 March 2024


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 19 September 2024 and were signed on its behalf by:





T W Smith - Director


COUNTRY ESTATES (BERKHAMSTED) LIMITED (REGISTERED NUMBER: 05930387)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Country Estates (Berkhamsted) 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.
Plant and machinery etc - 25% on reducing balance and 25% on cost

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.

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 3 (2023 - 3 ) .

COUNTRY ESTATES (BERKHAMSTED) LIMITED (REGISTERED NUMBER: 05930387)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023
and 31 March 2024 6,634 2,456 16,519 25,609
DEPRECIATION
At 1 April 2023 6,256 2,076 9,081 17,413
Charge for year 113 95 3,881 4,089
At 31 March 2024 6,369 2,171 12,962 21,502
NET BOOK VALUE
At 31 March 2024 265 285 3,557 4,107
At 31 March 2023 378 380 7,438 8,196

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 780 2,640
Amounts due from group
undertaking 188,654 208,654
Prepayments 14,252 15,292
203,686 226,586

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 33,293 9,870
Trade creditors 19,145 7,322
Social security and other taxes 3,213 2,204
VAT 5,272 5,024
Other creditors 432 432
Amounts owed to group
companies 11,000 23,000
Accrued expenses 67,333 67,333
139,688 115,185

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans more 5 yr by instal 15,661 25,780

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 15,661 25,780

COUNTRY ESTATES (BERKHAMSTED) LIMITED (REGISTERED NUMBER: 05930387)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100

9. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 April 2023 76,826 22,490 99,316
Deficit for the year (46,948 ) (46,948 )
At 31 March 2024 29,878 22,490 52,368