2023-06-012024-05-312024-05-31false01545731Berridge Electrical Services 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Berridge Electrical Services Limited

Registered Number
01545731
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

Berridge Electrical Services Limited
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

Mr P Goddard
Mr J Talbot

Registered Address

Unit 2
38a Rosemary Lane
Blackwater
GU17 0LT

Registered Number

01545731 (England and Wales)
Berridge Electrical Services Limited
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets316,43121,436
16,43121,436
Current assets
Stocks46,9037,123
Debtors542,70744,470
Cash at bank and on hand8420,064
49,69471,657
Creditors amounts falling due within one year6(64,392)(48,632)
Net current assets (liabilities)(14,698)23,025
Total assets less current liabilities1,73344,461
Net assets1,73344,461
Capital and reserves
Called up share capital1,0041,004
Profit and loss account72943,457
Shareholders' funds1,73344,461
The financial statements were approved and authorised for issue by the Board of Directors on 27 December 2024, and are signed on its behalf by:
Mr P Goddard
Director
Registered Company No. 01545731
Berridge Electrical Services Limited
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Reducing balance (%)
Plant and machinery10
Vehicles25
Office Equipment20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
2.Average number of employees

20242023
Average number of employees during the year89
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 23116,990
At 31 May 24116,990
Depreciation and impairment
At 01 June 2395,554
Charge for year5,005
At 31 May 24100,558
Net book value
At 31 May 2416,431
At 31 May 2321,436
4.Stocks

2024

2023

££
Raw materials and consumables6,9037,123
Total6,9037,123
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables18,94025,263
Other debtors23,76719,207
Total42,70744,470
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,1987,582
Bank borrowings and overdrafts4,739-
Taxation and social security8993,066
Other creditors36,15136,409
Accrued liabilities and deferred income1,4051,575
Total64,39248,632