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REGISTERED NUMBER: 01185221 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th November 2024

for

Bertson Components Limited

Bertson Components Limited (Registered number: 01185221)






Contents of the Financial Statements
for the Year Ended 30th November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bertson Components Limited

Company Information
for the Year Ended 30th November 2024







DIRECTOR: Mr P Leivers



SECRETARY: Miss C S Leivers



REGISTERED OFFICE: The Hawthorns
Brewster Lane
Wainfleet
Skegness
Lincolnshire
PE24 4LS



REGISTERED NUMBER: 01185221 (England and Wales)



BANKERS: Barclays Bank Plc
Market Place
Heanor
DE75 7AF

Bertson Components Limited (Registered number: 01185221)

Balance Sheet
30th November 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 24,124 25,518

CURRENT ASSETS
Debtors 5 - 5,917
Cash at bank 6,794 13,686
6,794 19,603
CREDITORS
Amounts falling due within one year 6 99,356 109,213
NET CURRENT LIABILITIES (92,562 ) (89,610 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(68,438

)

(64,092

)

PROVISIONS FOR LIABILITIES 7 24 288
NET LIABILITIES (68,462 ) (64,380 )

CAPITAL AND RESERVES
Called up share capital 8 5,000 5,000
Other reserves 66,080 66,080
Retained earnings (139,542 ) (135,460 )
SHAREHOLDERS' FUNDS (68,462 ) (64,380 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Bertson Components Limited (Registered number: 01185221)

Balance Sheet - continued
30th November 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 director and authorised for issue on 12th May 2025 and were signed by:





Mr P Leivers - Director


Bertson Components Limited (Registered number: 01185221)

Notes to the Financial Statements
for the Year Ended 30th November 2024

1. STATUTORY INFORMATION

Bertson Components Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 25% on reducing balance
MOT bay - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 10% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Bertson Components Limited (Registered number: 01185221)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery MOT bay
£    £    £   
COST OR VALUATION
At 1st December 2023 103,686 18,365 5,387
Disposals - (18,365 ) (5,387 )
At 30th November 2024 103,686 - -
DEPRECIATION
At 1st December 2023 79,686 17,119 5,263
Charge for year - - -
Eliminated on disposal - (17,119 ) (5,263 )
At 30th November 2024 79,686 - -
NET BOOK VALUE
At 30th November 2024 24,000 - -
At 30th November 2023 24,000 1,246 124

Motor Computer
vehicles equipment Totals
£    £    £   
COST OR VALUATION
At 1st December 2023 500 320 128,258
Disposals (500 ) - (24,252 )
At 30th November 2024 - 320 104,006
DEPRECIATION
At 1st December 2023 490 182 102,740
Charge for year - 14 14
Eliminated on disposal (490 ) - (22,872 )
At 30th November 2024 - 196 79,882
NET BOOK VALUE
At 30th November 2024 - 124 24,124
At 30th November 2023 10 138 25,518

Cost or valuation at 30th November 2024 is represented by:

Freehold Computer
property equipment Totals
£    £    £   
Valuation in 1989 66,080 - 66,080
Cost 37,606 320 37,926
103,686 320 104,006

Bertson Components Limited (Registered number: 01185221)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2024

4. TANGIBLE FIXED ASSETS - continued

If freehold property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 37,606 37,606
Aggregate depreciation 3,686 3,686

Value of land in freehold land and buildings 33,920 33,920

Freehold property was valued on an open market basis on 30th November 1989 by an independent professional valuation .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 4,333
Other debtors - 1,584
- 5,917

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 116 8
Other creditors 99,240 109,205
99,356 109,213

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 24 288

Deferred
tax
£   
Balance at 1st December 2023 288
Utilised during year (264 )
Balance at 30th November 2024 24

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
5,000 Ordinary £1 5,000 5,000