Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31No description of principal activity2023-04-01false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13725084 2023-04-01 2024-03-31 13725084 2021-11-05 2023-03-31 13725084 2024-03-31 13725084 2023-03-31 13725084 c:Director1 2023-04-01 2024-03-31 13725084 d:MotorVehicles 2023-04-01 2024-03-31 13725084 d:MotorVehicles 2024-03-31 13725084 d:MotorVehicles 2023-03-31 13725084 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 13725084 d:OfficeEquipment 2023-04-01 2024-03-31 13725084 d:OfficeEquipment 2024-03-31 13725084 d:OfficeEquipment 2023-03-31 13725084 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 13725084 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 13725084 d:CurrentFinancialInstruments 2024-03-31 13725084 d:CurrentFinancialInstruments 2023-03-31 13725084 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13725084 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13725084 d:ShareCapital 2024-03-31 13725084 d:ShareCapital 2023-03-31 13725084 d:RetainedEarningsAccumulatedLosses 2024-03-31 13725084 d:RetainedEarningsAccumulatedLosses 2023-03-31 13725084 c:FRS102 2023-04-01 2024-03-31 13725084 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13725084 c:FullAccounts 2023-04-01 2024-03-31 13725084 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13725084 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 13725084









BERD LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
BERD LIMITED
REGISTERED NUMBER: 13725084

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
36,267
43,768

  
36,267
43,768

Current assets
  

Debtors: amounts falling due within one year
 5 
8,737
36,554

Cash at bank and in hand
 6 
213,439
162,989

  
222,176
199,543

Creditors: amounts falling due within one year
 7 
(175,818)
(196,746)

Net current assets
  
 
 
46,358
 
 
2,797

Total assets less current liabilities
  
82,625
46,565

  

Net assets
  
82,625
46,565


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
82,525
46,465

  
82,625
46,565


Page 1

 
BERD LIMITED
REGISTERED NUMBER: 13725084
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 March 2025.




................................................
D Gandhi
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BERD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Berd Limited is a private company limited by shares. The company was incorporated in England and Wales, and the address of its registered office is Aston House, Cornwall Avenue, London, N3 1LF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
BERD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
reducing balance
Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
BERD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

2024
2023
£
£

Wages and salaries
36,850
35,585

36,850
35,585


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
51,590
3,328
54,918


Additions
-
1,836
1,836



At 31 March 2024

51,590
5,164
56,754



Depreciation


At 1 April 2023
10,318
832
11,150


Charge for the year on owned assets
8,254
1,083
9,337



At 31 March 2024

18,572
1,915
20,487



Net book value



At 31 March 2024
33,018
3,249
36,267



At 31 March 2023
41,272
2,496
43,768


5.


Debtors

2024
2023
£
£


Trade debtors
8,737
36,554

8,737
36,554


Page 5

 
BERD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
213,439
162,989

213,439
162,989



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
25,386
19,103

Other taxation and social security
25,318
14,436

Other creditors
123,614
161,707

Accruals and deferred income
1,500
1,500

175,818
196,746


 
Page 6