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Registration number: 06659065

Bergholt Building Services Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 July 2024

 

Bergholt Building Services Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 8

 

Bergholt Building Services Limited

Company Information

Directors

Mr Gary Tomlin

Registered office

204C High Street
Ongar
Essex
CM5 9JJ

Accountants

Watson & Co 204C High Street
Ongar
Essex
CM5 9JJ

 

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Bergholt Building Services Limited
for the Year Ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bergholt Building Services Limited for the year ended 31 July 2024 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Certified Public Accountants Association, we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of Bergholt Building Services Limited, as a body. Our work has been undertaken solely to prepare for your approval the accounts of Bergholt Building Services Limited and state those matters that we have agreed to state to the Board of Directors of Bergholt Building Services Limited, as a body, in this report in accordance with the Certified Public Accountants Association. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bergholt Building Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Bergholt Building Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bergholt Building Services Limited. You consider that Bergholt Building Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Bergholt Building Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Watson & Co
204C High Street
Ongar
Essex
CM5 9JJ

7 March 2025

 

Bergholt Building Services Limited

(Registration number: 06659065)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

947,639

528,850

Current assets

 

Debtors

7

139,912

232,041

Cash at bank and in hand

 

556,935

265,772

 

696,847

497,813

Creditors: Amounts falling due within one year

8

(316,363)

(121,820)

Net current assets

 

380,484

375,993

Total assets less current liabilities

 

1,328,123

904,843

Creditors: Amounts falling due after more than one year

8

(8,333)

(18,333)

Net assets

 

1,319,790

886,510

Capital and reserves

 

Called up share capital

9

100

100

Retained earnings

1,319,690

886,410

Shareholders' funds

 

1,319,790

886,510

For the financial year ending 31 July 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 7 March 2025
 

.........................................
Mr Gary Tomlin
Director

   
     
 

Bergholt Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

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

The address of its registered office is:
204C High Street
Ongar
Essex
CM5 9JJ

The principal place of business is:
Cross Farm
Station Road
Thorrington
Colchester
Essex
CO7 8JA

These financial statements were authorised for issue by the director on 7 March 2025.

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

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities 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 sale of goods and 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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Bergholt Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

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

25% Reducing balance basis

Motor vehicles

25% Reducing balance basis

Plant and equipment

25% Reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

 

Bergholt Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2023 - 3).

4

Profit/loss before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

65,835

55,219

 

Bergholt Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

5

Tangible assets

Land and buildings
£

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 August 2023

350,161

65,319

246,472

661,952

Additions

400,000

-

84,624

484,624

At 31 July 2024

750,161

65,319

331,096

1,146,576

Depreciation

At 1 August 2023

-

32,039

101,063

133,102

Charge for the year

-

8,321

57,514

65,835

At 31 July 2024

-

40,360

158,577

198,937

Carrying amount

At 31 July 2024

750,161

24,959

172,519

947,639

At 31 July 2023

350,161

33,280

145,409

528,850

Included within the net book value of land and buildings above is £750,161 (2023 - £350,161) in respect of freehold land and buildings.
 

6

Stocks

2024
£

2023
£

7

Debtors

Current

2024
£

2023
£

Trade debtors

139,912

144,008

Other debtors

-

88,033

 

139,912

232,041

 

Bergholt Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

10

113,877

42,015

Trade creditors

 

-

22,039

Taxation and social security

 

161,347

17,893

Accruals and deferred income

 

5,430

5,100

Other creditors

 

35,709

34,773

 

316,363

121,820

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

10

8,333

18,333

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

100

100

100

100

       

10

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

8,333

18,333

Current loans and borrowings

2024
£

2023
£

Bank borrowings

10,000

10,000

Other borrowings

103,877

32,015

113,877

42,015