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Registration number: 07904857

Berkshire Land and Energy Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 April 2024

 

Berkshire Land and Energy Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

Berkshire Land and Energy Limited

(Registration number: 07904857)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

485

570

Current assets

 

Cash at bank and in hand

 

16,916

17,406

Creditors: Amounts falling due within one year

5

(8,410)

(8,410)

Net current assets

 

8,506

8,996

Total assets less current liabilities

 

8,991

9,566

Creditors: Amounts falling due after more than one year

5

(4,937)

(4,937)

Net assets

 

4,054

4,629

Capital and reserves

 

Called up share capital

100

100

Retained earnings

3,954

4,529

Shareholders' funds

 

4,054

4,629

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 January 2025
 

.........................................
I Knott
Director

 

Berkshire Land and Energy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Brooklands
191 Reading Road
Wokingham
Berkshire
RG41 1LJ
England

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

15% reducing balance basis

 

Berkshire Land and Energy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 May 2023

2,208

2,208

At 30 April 2024

2,208

2,208

Depreciation

At 1 May 2023

1,638

1,638

Charge for the year

85

85

At 30 April 2024

1,723

1,723

Carrying amount

At 30 April 2024

485

485

At 30 April 2023

570

570

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Other creditors

8,410

8,410

 

Berkshire Land and Energy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

6

4,937

4,937

6

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Other borrowings

4,937

4,937

7

Related party transactions

Transactions with the director

2024

At 1 May 2023
£

At 30 April 2024
£

I Knott

I Knott

(11,547)

(11,547)

2023

At 1 May 2022
£

Advances to director
£

At 30 April 2023
£

I Knott

I Knott

(12,547)

1,000

(11,547)