1 April 2023 0 03992669 ns1:FRS102 2023-04-01 2024-03-31 03992669 ns1:FullAccounts 2023-04-01 2024-03-31 03992669 ns1:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 03992669 ns1:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 03992669 2023-04-01 2024-03-31 03992669 2024-03-31 03992669 2023-04-01 2024-03-31 03992669 ns1:Director1 2023-04-01 2024-03-31 03992669 ns1:Director2 2023-04-01 2024-03-31 03992669 ns1:Director3 2023-04-01 2024-03-31 03992669 ns1:Director4 2023-04-01 2024-03-31 03992669 ns1:Director5 2023-04-01 2024-03-31 03992669 ns1:Director6 2023-04-01 2024-03-31 03992669 ns1:Director7 2023-04-01 2024-03-31 03992669 ns1:Director8 2023-04-01 2024-03-31 03992669 ns1:Director9 2023-04-01 2024-03-31 03992669 ns1:Director10 2023-04-01 2024-03-31 03992669 ns1:Director11 2023-04-01 2024-03-31 03992669 ns1:Director12 2023-04-01 2024-03-31 03992669 ns1:Director13 2023-04-01 2024-03-31 03992669 ns1:Director14 2023-04-01 2024-03-31 03992669 ns1:Director15 2023-04-01 2024-03-31 03992669 ns1:Director16 2023-04-01 2024-03-31 03992669 ns1:Director17 2023-04-01 2024-03-31 03992669 ns1:Director18 2023-04-01 2024-03-31 03992669 ns1:Director19 2023-04-01 2024-03-31 03992669 ns1:Director20 2023-04-01 2024-03-31 03992669 ns1:RegisteredOffice 2023-04-01 2024-03-31 03992669 ns1:CompanySecretary1 2023-04-01 2024-03-31 03992669 ns3:FurnitureFittings 2024-03-31 03992669 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2024-03-31 03992669 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03992669 ns3:LandBuildings ns3:LongLeaseholdAssets 2024-03-31 03992669 ns3:LandBuildings ns3:LongLeaseholdAssets 2023-04-01 2024-03-31 03992669 ns3:NetGoodwill 2024-03-31 03992669 ns3:NetGoodwill 2023-04-01 2024-03-31 03992669 ns1:OrdinaryShareClass1 2024-03-31 03992669 ns1:OrdinaryShareClass2 2024-03-31 03992669 ns1:OrdinaryShareClass3 2024-03-31 03992669 ns3:IntangibleAssetsOtherThanGoodwill 2024-03-31 03992669 ns3:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 03992669 ns3:PlantMachinery 2023-04-01 2024-03-31 03992669 ns3:PlantMachinery 2024-03-31 03992669 ns1:PreferenceShareClass1 2024-03-31 03992669 ns1:PreferenceShareClass2 2024-03-31 03992669 ns3:LandBuildings ns3:ShortLeaseholdAssets 2024-03-31 03992669 ns3:LandBuildings ns3:ShortLeaseholdAssets 2023-04-01 2024-03-31 03992669 ns3:Vehicles 2024-03-31 03992669 ns3:Vehicles 2023-04-01 2024-03-31 03992669 ns3:FurnitureFittings 2023-04-01 2024-03-31 03992669 2023-04-01 03992669 2024-03-31 03992669 2024-03-31 03992669 ns3:FurnitureFittings 2023-03-31 03992669 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2023-03-31 03992669 ns3:LandBuildings ns3:LongLeaseholdAssets 2023-03-31 03992669 ns3:NetGoodwill 2023-03-31 03992669 ns3:IntangibleAssetsOtherThanGoodwill 2023-03-31 03992669 ns3:PlantMachinery 2023-03-31 03992669 2022-04-01 03992669 ns3:LandBuildings ns3:ShortLeaseholdAssets 2023-03-31 03992669 ns3:Vehicles 2023-03-31 03992669 2022-04-01 2023-03-31 03992669 ns1:AllEntityOfficers 2022-04-01 2023-03-31 03992669 2023-03-31 03992669 ns1:OrdinaryShareClass2 2023-03-31 03992669 ns1:OrdinaryShareClass1 2023-03-31 03992669 ns1:OrdinaryShareClass3 2022-04-01 03992669 ns1:PreferenceShareClass1 2023-03-31 03992669 ns1:PreferenceShareClass2 2023-03-31 03992669 ns3:NetGoodwill 2023-04-01 2024-03-31 03992669 ns3:NetGoodwill 2022-04-01 2023-03-31 03992669 ns3:NetGoodwill 2024-03-31 03992669 ns3:NetGoodwill 2023-03-31 03992669 ns3:LeasedTangibleFixedAssets 2023-04-01 2024-03-31 03992669 ns1:HighestPaidDirector 2023-04-01 2024-03-31 03992669 ns1:HighestPaidDirector 2022-04-01 2023-03-31 03992669 ns3:Buildings 2023-04-01 2024-03-31 03992669 ns3:LeasedTangibleFixedAssets ns3:Buildings 2023-04-01 2024-03-31 03992669 ns3:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03992669 ns3:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 03992669 ns3:LeasedTangibleFixedAssets 2023-04-01 2024-03-31 03992669 ns3:LeasedTangibleFixedAssets 2022-04-01 2023-03-31 03992669 ns1:AllOrdinaryShares 2024-03-31 03992669 ns1:AllPreferenceShares 2024-03-31 03992669 ns1:AllOrdinaryShares 2023-03-31 03992669 ns1:AllPreferenceShares 2023-03-31 03992669 ns1:AllOrdinaryShares ns3:DividendsPaid 2022-04-01 2023-03-31 03992669 ns1:AllOrdinaryShares ns3:DividendsProposed 2023-04-01 2024-03-31 03992669 ns1:AllOrdinaryShares ns3:DividendsProposed 2022-04-01 2023-03-31 03992669 ns1:AllOrdinaryShares ns3:DividendsPaid 2023-04-01 2024-03-31 03992669 ns1:AllOrdinaryShares 2023-04-01 2024-03-31 03992669 ns1:AllPreferenceShares 2023-04-01 2024-03-31 03992669 ns3:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-01 03992669 ns3:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-01 2024-03-31 03992669 ns3:CopyrightsPatentsTrademarksServiceOperatingRights 2024-03-31 03992669 ns3:OtherResidualIntangibleAssets 2023-04-01 03992669 ns3:OtherResidualIntangibleAssets 2023-04-01 2024-03-31 03992669 ns3:OtherResidualIntangibleAssets 2024-03-31 03992669 ns1:OrdinaryShareClass1 2023-04-01 2024-03-31 03992669 ns1:OrdinaryShareClass2 2023-04-01 2024-03-31 03992669 ns1:OrdinaryShareClass3 2023-04-01 2024-03-31 03992669 ns1:OrdinaryShareClass4 2023-04-01 2024-03-31 03992669 ns1:OrdinaryShareClass5 2023-04-01 2024-03-31 03992669 ns1:PreferenceShareClass1 2023-04-01 2024-03-31 03992669 ns1:PreferenceShareClass2 2023-04-01 2024-03-31 03992669 ns1:OrdinaryShareClass3 2024-03-31 03992669 ns1:OrdinaryShareClass4 2024-03-31 03992669 ns1:OrdinaryShareClass5 2024-03-31 03992669 ns1:OrdinaryShareClass3 2023-03-31 03992669 ns1:OrdinaryShareClass4 2023-03-31 03992669 ns1:OrdinaryShareClass5 2023-03-31 03992669 ns3:Acquisitions 2023-04-01 2024-03-31 03992669 ns3:Acquisitions 2022-04-01 2023-03-31 03992669 ns3:DiscontinuedOperations 2023-04-01 2024-03-31 03992669 ns3:DiscontinuedOperations 2022-04-01 2023-03-31 03992669 ns3:ContinuingOperationsExcludingAcquisitions 2023-04-01 2024-03-31 03992669 ns3:ContinuingOperationsExcludingAcquisitions 2022-04-01 2023-03-31 03992669 ns3:WithinOneYear 2023-04-01 2024-03-31 03992669 ns3:WithinOneYear 2024-03-31 03992669 ns3:WithinOneYear 2023-03-31 03992669 ns3:AfterOneYear 2023-04-01 2024-03-31 03992669 ns3:WithinOneYear 2023-04-01 2024-03-31 03992669 ns3:AfterOneYear 2023-04-01 2024-03-31 03992669 ns3:BetweenOneTwoYears 2023-04-01 2024-03-31 03992669 ns3:BetweenTwoFiveYears 2023-04-01 2024-03-31 03992669 ns3:MoreThanFiveYears 2023-04-01 2024-03-31 03992669 ns3:BetweenOneTwoYears 2023-04-01 2024-03-31 03992669 ns3:BetweenTwoFiveYears 2023-04-01 2024-03-31 03992669 ns3:MoreThanFiveYears 2023-04-01 2024-03-31 03992669 ns3:ShareCapital 2024-03-31 03992669 ns3:RetainedEarningsAccumulatedLosses 2024-03-31 03992669 ns3:ShareCapitalOrdinaryShares 2024-03-31 03992669 ns3:ShareCapitalPreferenceShares 2024-03-31 03992669 ns3:PropertiesRevaluationReserve 2024-03-31 03992669 ns3:SharePremiumOrdinaryShares 2024-03-31 03992669 ns3:OtherMiscellaneousReserve 2024-03-31 03992669 ns3:ShareCapital 2023-03-31 03992669 ns3:SharePremiumOrdinaryShares 2023-03-31 03992669 ns3:ShareCapital 2022-04-01 2023-03-31 03992669 ns3:ShareCapital 2023-04-01 2024-03-31 03992669 ns3:RetainedEarningsAccumulatedLosses 2023-03-31 03992669 ns3:ShareCapitalOrdinaryShares 2023-03-31 03992669 ns3:ShareCapitalPreferenceShares 2023-03-31 03992669 ns3:PropertiesRevaluationReserve 2023-03-31 03992669 ns3:OtherMiscellaneousReserve 2023-03-31 03992669 ns3:SharePremiumOrdinaryShares 2024-03-31 03992669 ns3:SharePremiumOrdinaryShares 2023-03-31 03992669 ns3:WithinOneYear 2024-03-31 03992669 ns3:WithinOneYear 2023-03-31 03992669 ns3:AfterOneYear 2024-03-31 03992669 ns3:AfterOneYear 2023-03-31 03992669 ns3:WithinOneYear 2024-03-31 03992669 ns3:WithinOneYear 2023-03-31 03992669 ns3:BetweenOneTwoYears 2024-03-31 03992669 ns3:BetweenOneTwoYears 2023-03-31 03992669 ns3:BetweenTwoFiveYears 2024-03-31 03992669 ns3:BetweenTwoFiveYears 2023-03-31 03992669 ns3:MoreThanFiveYears 2024-03-31 03992669 ns3:MoreThanFiveYears 2023-03-31 03992669 ns3:OtherMiscellaneousReserve 2022-04-01 03992669 ns3:ShareCapital 2022-04-01 03992669 ns3:RetainedEarningsAccumulatedLosses 2022-04-01 03992669 ns3:PropertiesRevaluationReserve 2022-04-01 03992669 2022-04-01 03992669 ns3:AfterOneYear 2023-04-01 2024-03-31 03992669 ns6:Europe 2023-04-01 2024-03-31 03992669 ns6:Europe 2022-04-01 2023-03-31 03992669 ns6:UnitedKingdom 2023-04-01 2024-03-31 03992669 ns6:UnitedKingdom 2022-04-01 2023-03-31 03992669 ns6:Americas 2023-04-01 2024-03-31 03992669 ns6:Americas 2022-04-01 2023-03-31 03992669 ns6:MiddleEast 2023-04-01 2024-03-31 03992669 ns6:MiddleEast 2022-04-01 2023-03-31 03992669 ns6:Africa 2023-04-01 2024-03-31 03992669 ns6:Africa 2022-04-01 2023-03-31 03992669 ns6:Asia 2023-04-01 2024-03-31 03992669 ns6:Asia 2022-04-01 2023-03-31 03992669 ns6:Australasia 2023-04-01 2024-03-31 03992669 ns6:Australasia 2022-04-01 2023-03-31 03992669 ns3:ReportableOperatingSegment1 2023-04-01 2024-03-31 03992669 ns3:ReportableOperatingSegment1 2022-04-01 2023-03-31 03992669 ns3:ReportableOperatingSegment2 2023-04-01 2024-03-31 03992669 ns3:ReportableOperatingSegment2 2022-04-01 2023-03-31 03992669 ns3:ReportableOperatingSegment3 2023-04-01 2024-03-31 03992669 ns3:ReportableOperatingSegment3 2022-04-01 2023-03-31 03992669 ns5:AdministrativeExpenses 2023-04-01 2024-03-31 03992669 ns5:AdministrativeExpenses 2022-04-01 2023-03-31 03992669 ns5:DistributionCosts 2023-04-01 2024-03-31 03992669 ns5:DistributionCosts 2022-04-01 2023-03-31 03992669 ns5:Exceptional 2023-04-01 2024-03-31 03992669 ns5:Exceptional 2022-04-01 2023-03-31 03992669 2023-04-01 2024-03-31 xbrli:pure xbrli:shares iso4217:GBP iso4217:USD
Company registration number:03992669
BERRY ELECTRICAL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2024
BERRY ELECTRICAL LIMITED
BALANCE SHEET
AS AT 31 March 2024
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets310,1536,293
10,1536,293
CURRENT ASSETS
Stocks6,6046,198
Debtors499,214121,812
Cash at bank and in hand145,053137,205
250,871265,215
CREDITORS
Amounts falling due within one year 5 (46,720) (54,854)
NET CURRENT ASSETS 204,151 210,361
TOTAL ASSETS LESS
CURRENT LIABILITIES 214,304 216,654
PROVISIONS FOR LIABILITIES(2,297)(1,157)
NET ASSETS 212,007 215,497
CAPITAL AND RESERVES
Called-up equity share capital 6 300 300
Profit and loss account 211,707 215,197
SHAREHOLDERS FUNDS 212,007 215,497
For the year ending 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the 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. Approved by the board of directors on 15 August 2024 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
Mr S Lambourne
15 August 2024
The annexed notes form part of these financial statements.

BERRY ELECTRICAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 03992669. The company is a private company limited by shares. Its registered office is No 6 Sandown Business Centre, College Close,
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible Assets
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over its estimated economic life.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant and Machinery - 15% on a reducing balance basis
Motor Vehicles - 20% on a reducing balance basis
Stocks and Work In Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Deferred Taxation
Provision is made for taxation deferred as a result of material timing differences between the incidence of income and expenditure for taxation purposes, using the liability method, only to the extent that, in the opinion of the directors, there is a reasonable probability that a a liability or asset will crystallise in the near future.
Pension Scheme
The company operates pension schemes for the benefit of all its employees. The funds of the schemes are administered by Trustees and are separate from the company.
2.Employees
The average number of persons employed by the company (including directors) during the year was 7.
3.Tangible fixed assets
Plant Motor Total
Cost
At start of period 6,078 23,000 29,078
Additions 246 6,000 6,246
At end of period 6,324 29,000 35,324
Depreciation
At start of period 3,875 18,910 22,785
Provided during the period 367 2,018 2,385
At end of period 4,242 20,928 25,170
Net Book Value
At start of period 2,203 4,090 6,293
At end of period 2,082 8,071 10,153
4.Debtors
20242023
££
Due within one year
Trade Debtors93,185116,527
Other Debtors2280
Prepayments and accrued income5,8015,285
99,214121,812
5.Creditors due within one year
20242023
££
Trade creditors12,69716,809
Corporation Tax23,00324,877
Other taxes and social security costs5,4529,914
Other creditors3,168866
Accruals and deferred income2,4002,525
Loan from directors0(137)
46,720 54,854
6. Share capital Alloted, Issued and fully paid
2024 2023
£ £
Ordinary A shares of £1 each100100
Ordinary D shares of £1 each4040
Ordinary E shares of £1 each160160
Total issued share capital300300
7.Pension schemes
The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
8.Related Party Transactions
The company occupies office and storage premises owned by Mr. and Mrs. Berry, who are directors. A rent charge of £6,240, (2023: £6,240) was charged to the company in the period.