Registered number
09565166
Berkshire Tiles and Stone Contracting Ltd
Filleted Accounts
30 April 2024
Berkshire Tiles and Stone Contracting Ltd
Registered number: 09565166
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 942 3,110
Current assets
Stocks & Work in progress 45,000 70,000
Debtors 4 4,829 8,982
Cash at bank and in hand 6,130 8,092
55,959 87,074
Creditors: amounts falling due within one year 5 (41,526) (37,323)
Net current assets 14,433 49,751
Total assets less current liabilities 15,375 52,861
Creditors: amounts falling due after more than one year 6 (14,836) (21,287)
Provisions for liabilities (179) (591)
Net assets 360 30,983
Capital and reserves
Called up share capital 1 1
Profit and loss account 359 30,982
Shareholders' funds 360 30,983
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Pawel Goracy
Director
Approved by the board on 27 January 2025
Berkshire Tiles and Stone Contracting Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
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
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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Motor Vehicles (commercial) over 5 years
Fixtures, fittings, tools and equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2023 2,551 14,680 17,231
At 30 April 2024 2,551 14,680 17,231
Depreciation
At 1 May 2023 971 13,150 14,121
Charge for the year 638 1,530 2,168
At 30 April 2024 1,609 14,680 16,289
Net book value
At 30 April 2024 942 - 942
At 30 April 2023 1,580 1,530 3,110
4 Debtors 2024 2023
£ £
Trade debtors - 2,608
Other debtors, prepayments and deposits 4,829 6,374
4,829 8,982
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 18,711 10,000
Trade creditors 2,233 7,355
Taxation and social security costs 20,582 15,999
Other creditors - 3,969
41,526 37,323
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 14,836 21,287
7 Other information
Berkshire Tiles and Stone Contracting Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Unit 1 Horton Depot Stanwell Road
Horton
Slough
SL3 3PE
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