1 September 2023 false Taxfiler 2024.6 10324434business:PrivateLimitedCompanyLtd2023-09-012024-08-31 103244342023-08-31 10324434business:EntityNoLongerTradingButTradedInPast2023-09-012024-08-31 103244342023-09-012024-08-31 10324434business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 10324434business:FilletedAccounts2023-09-012024-08-31 103244342024-08-31 10324434business:Director12023-09-012024-08-31 10324434business:RegisteredOffice2023-09-012024-08-31 103244342023-08-31 10324434core:WithinOneYear2024-08-31 10324434core:WithinOneYear2023-08-31 10324434core:AfterOneYear2024-08-31 10324434core:AfterOneYear2023-08-31 10324434core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 10324434core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 10324434core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 10324434core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 10324434core:PreviouslyStatedAmount2024-08-31 10324434core:PreviouslyStatedAmount2023-08-31 10324434business:SmallEntities2023-09-012024-08-31 10324434countries:EnglandWales2023-09-012024-08-31 10324434core:MotorVehicles2023-09-012024-08-31 10324434core:ComputerEquipment2023-09-012024-08-31 10324434core:IntangibleAssetsOtherThanGoodwill2023-08-31 10324434core:IntangibleAssetsOtherThanGoodwill2024-08-31 10324434core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-31 10324434core:MotorVehicles2023-08-31 10324434core:ComputerEquipment2023-08-31 10324434core:MotorVehicles2024-08-31 10324434core:ComputerEquipment2024-08-31 103244342022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 10324434 (England and Wales)
BERTROY HOMES LTD Unaudited accounts for the year ended 31 August 2024
BERTROY HOMES LTD Unaudited accounts Contents
Page
- 2 -
BERTROY HOMES LTD Company Information for the year ended 31 August 2024
Director
Michael Albert Osborne
Company Number
10324434 (England and Wales)
Registered Office
C/O Accountingpreneur Second Floor, 26 Goodge Street London W1T 2QG United Kingdom
Accountants
Accountingpreneur Limited Second Floor 26 Goodge Street Fitzrovia London W1T 2QG
- 3 -
BERTROY HOMES LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
468 
764 
Tangible assets
21,334 
23,921 
21,802 
24,685 
Current assets
Inventories
298,355 
411,912 
Debtors
2,388 
15,412 
Cash at bank and in hand
130,423 
45,815 
431,166 
473,139 
Creditors: amounts falling due within one year
(371,740)
(245,756)
Net current assets
59,426 
227,383 
Total assets less current liabilities
81,228 
252,068 
Creditors: amounts falling due after more than one year
- 
(212,086)
Net assets
81,228 
39,982 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
81,128 
39,882 
Shareholders' funds
81,228 
39,982 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 January 2025 and were signed on its behalf by
Michael Albert Osborne Director Company Registration No. 10324434
- 4 -
BERTROY HOMES LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
BERTROY HOMES LTD is a private company, limited by shares, registered in England and Wales, registration number 10324434. The registered office is C/O Accountingpreneur, Second Floor, 26 Goodge Street, London, W1T 2QG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
10% straight line method
Computer equipment
33% straight line method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. @20% SLM Amortisation
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2023
1,480 
At 31 August 2024
1,480 
Amortisation
At 1 September 2023
716 
Charge for the year
296 
At 31 August 2024
1,012 
Net book value
At 31 August 2024
468 
At 31 August 2023
764 
- 5 -
BERTROY HOMES LTD Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
24,040 
1,014 
25,054 
At 31 August 2024
24,040 
1,014 
25,054 
Depreciation
At 1 September 2023
301 
832 
1,133 
Charge for the year
2,404 
183 
2,587 
At 31 August 2024
2,705 
1,015 
3,720 
Net book value
At 31 August 2024
21,335 
(1)
21,334 
At 31 August 2023
23,739 
182 
23,921 
6
Inventories
2024 
2023 
£ 
£ 
Work in progress
298,355 
411,912 
298,355 
411,912 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,235 
14,975 
Accrued income and prepayments
1,153 
437 
2,388 
15,412 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
36,142 
35,228 
Taxes and social security
1,344 
1,468 
Other creditors
226,323 
119,098 
Loans from directors
107,931 
89,962 
371,740 
245,756 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
- 
212,086 
10
Loans to directors
During the year, a balance of £107,931 (£89,962 in 2023) was owed to the directors at the year end.
- 6 -
BERTROY HOMES LTD Notes to the Accounts for the year ended 31 August 2024
11
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 7 -