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REGISTERED NUMBER: SC179322 (Scotland)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BERMONT LIMITED
T/A
STAFF PLUS

BERMONT LIMITED (REGISTERED NUMBER: SC179322)
T/A STAFF PLUS






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BERMONT LIMITED
T/A STAFF PLUS

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: D H Blues
D P Hamilton





REGISTERED OFFICE: Suite 1.3, Dalziel Building
7 Scott Street
Motherwell
North Lanarkshire
ML1 1PN





REGISTERED NUMBER: SC179322 (Scotland)





ACCOUNTANTS: McDaid & Partners
Chartered Accountants
Stanley House
69/71 Hamilton Road
Motherwell
ML1 3DG

BERMONT LIMITED (REGISTERED NUMBER: SC179322)
T/A STAFF PLUS

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3 1,216

CURRENT ASSETS
Debtors 5 590,508 406,221
Cash at bank 264,277 245,481
854,785 651,702
CREDITORS
Amounts falling due within one year 6 489,525 317,555
NET CURRENT ASSETS 365,260 334,147
TOTAL ASSETS LESS CURRENT
LIABILITIES

365,263

335,363

PROVISIONS FOR LIABILITIES 1 231
NET ASSETS 365,262 335,132

CAPITAL AND RESERVES
Called up share capital 14,600 14,600
Capital redemption reserve 5,400 5,400
Retained earnings 345,262 315,132
SHAREHOLDERS' FUNDS 365,262 335,132

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BERMONT LIMITED (REGISTERED NUMBER: SC179322)
T/A STAFF PLUS

BALANCE SHEET - continued
31 DECEMBER 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2025 and were signed on its behalf by:





D H Blues - Director


BERMONT LIMITED (REGISTERED NUMBER: SC179322)
T/A STAFF PLUS

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Bermont Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Turnover
Turnover is stated net of VAT and represents the supply of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 33.33% on cost
Office furniture - 25% on cost
Computer equipment - 33.33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

BERMONT LIMITED (REGISTERED NUMBER: SC179322)
T/A STAFF PLUS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Basic financial instruments
Trade debtors
Trade debtors are amounts due from customers for goods 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.

Trade Creditors
Trade creditors are amounts due to suppliers for goods or services obtained in the ordinary course of business.

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

Cash
Cash and cash equivalents are basic financial assets and include cash on hand, deposits held at call with banks, other short-term liquid investments and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Office Office Computer
equipment furniture equipment Totals
£    £    £    £   
COST
At 1 January 2024
and 31 December 2024 16,182 3,803 27,151 47,136
DEPRECIATION
At 1 January 2024 14,968 3,802 27,150 45,920
Charge for year 1,213 - - 1,213
At 31 December 2024 16,181 3,802 27,150 47,133
NET BOOK VALUE
At 31 December 2024 1 1 1 3
At 31 December 2023 1,214 1 1 1,216

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Other debtors 590,508 406,221

BERMONT LIMITED (REGISTERED NUMBER: SC179322)
T/A STAFF PLUS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 7,053 8,235
Taxation and social security 54,441 28,491
Other creditors 428,031 280,829
489,525 317,555

7. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.12.23
£    £   
Factor account 327,378 169,954

Aldermore hold a floating charge over the assets of the company.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£    £   
D H Blues
Balance outstanding at start of year - -
Amounts advanced 3,132 10,587
Amounts repaid (3,132 ) (10,587 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Advances to/from directors are interest free and are repayable upon demand.