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BERESFORD KITCHENS AND INTERIORS LIMITED

Registered Number
NI688494
(Northern Ireland)

Unaudited Financial Statements for the Year ended
30 June 2024

BERESFORD KITCHENS AND INTERIORS LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

PAISLEY, Gareth Robert Kyle
PAISLEY, Nicola Ann

Company Secretary

PAISLEY, Nicola Ann

Registered Address

18 Beresford Hill
Dromore
BT25 1HQ

Registered Number

NI688494 (Northern Ireland)
BERESFORD KITCHENS AND INTERIORS LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets334,221-
34,221-
Current assets
Stocks46,357-
Debtors510,163100
Cash at bank and on hand83,519-
100,039100
Creditors amounts falling due within one year6(114,617)-
Net current assets (liabilities)(14,578)100
Total assets less current liabilities19,643100
Net assets19,643100
Capital and reserves
Called up share capital100100
Profit and loss account19,543-
Shareholders' funds19,643100
The financial statements were approved and authorised for issue by the Board of Directors on 26 March 2025, and are signed on its behalf by:
PAISLEY, Gareth Robert Kyle
Director
PAISLEY, Nicola Ann
Director

Registered Company No. NI688494
BERESFORD KITCHENS AND INTERIORS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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 (%)Straight line (years)
Land and buildings25-
Plant and machinery25-
Vehicles25-
Office Equipment-20
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. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year30
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
Additions90716,39421,8451,46540,611
At 30 June 2490716,39421,8451,46540,611
Depreciation and impairment
Charge for year1442,5983,4621866,390
At 30 June 241442,5983,4621866,390
Net book value
At 30 June 2476313,79618,3831,27934,221
At 30 June 23-----
4.Stocks

2024

2023

££
Raw materials and consumables5,857-
Work in progress500-
Total6,357-
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,503-
Amounts owed by associates and joint ventures / participating interests-100
Other debtors1,292-
Prepayments and accrued income3,368-
Total10,163100
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables44,079-
Amounts owed to related parties50,334-
Taxation and social security19,431-
Accrued liabilities and deferred income773-
Total114,617-