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BERESFORD FISHING LTD

Registered Number
13691131
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

BERESFORD FISHING LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

BERESFORD, Rachael Anne
BERESFORD, Thomas Paul

Registered Address

11a Kimberley Park Road
Falmouth
Cornwall
TR11 2DA

Registered Number

13691131 (England and Wales)
BERESFORD FISHING LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,4441,626
1,4441,626
Current assets
Current asset investments5441,100221,100
Cash at bank and on hand31,00117,650
472,101238,750
Creditors amounts falling due within one year6(430,725)(215,600)
Net current assets (liabilities)41,37623,150
Total assets less current liabilities42,82024,776
Net assets42,82024,776
Capital and reserves
Called up share capital22
Profit and loss account42,81824,774
Shareholders' funds42,82024,776
The financial statements were approved and authorised for issue by the Board of Directors on 14 January 2025, and are signed on its behalf by:
BERESFORD, Rachael Anne
Director
Registered Company No. 13691131
BERESFORD FISHING LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Land and buildings10
Office Equipment20
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 November 231,7782782,056
At 31 October 241,7782782,056
Depreciation and impairment
At 01 November 2333793430
Charge for year14537182
At 31 October 24482130612
Net book value
At 31 October 241,2961481,444
At 31 October 231,4411851,626
4.Debtors: amounts due within one year
5.Current asset investments
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables19437
Taxation and social security17,03514,343
Other creditors412,806200,595
Accrued liabilities and deferred income690625
Total430,725215,600