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Registered number: 05564197
Berkshire Software Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Radford & Sergeant Limited
Building 3
Watchmoor Park
Camberley
Surrey
GU15 3YL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05564197
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101 134
101 134
CURRENT ASSETS
Debtors 5 5,715 3,947
Cash at bank and in hand 200,600 212,410
206,315 216,357
Creditors: Amounts Falling Due Within One Year 6 (2,293 ) (12,008 )
NET CURRENT ASSETS (LIABILITIES) 204,022 204,349
TOTAL ASSETS LESS CURRENT LIABILITIES 204,123 204,483
PROVISIONS FOR LIABILITIES
Deferred Taxation (19 ) (25 )
NET ASSETS 204,104 204,458
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 204,103 204,457
SHAREHOLDERS' FUNDS 204,104 204,458
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For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr A Walton
Director
17 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Berkshire Software Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05564197 . The registered office is Radford & Sergeant Limited, Building 3, Watchmoor Park, Camberley, Surrey, GU15 3YL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 2,583
As at 30 September 2024 2,583
Depreciation
As at 1 October 2023 2,449
Provided during the period 33
As at 30 September 2024 2,482
Net Book Value
As at 30 September 2024 101
As at 1 October 2023 134
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 515 515
Other debtors 5,200 3,432
5,715 3,947
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 159 4,921
VAT 369 5,677
Accruals and deferred income 765 910
Director's loan account 1,000 500
2,293 12,008
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
9. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 1,000 1,000
The above dividends are paid to the director Dr A Walton.
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10. Ultimate Controlling Party
The company's ultimate controlling party is Dr A G Walton by virtue of his ownership of 100% of the issued share capital in the company.
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