Registered number
14135530
Berryfield Services Limited
Accounts
For the Year Ended
31 May 2024
Oakensen
Chartered Accountants
Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
Berryfield Services Limited
Registered number: 14135530
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 83,416 111,300
Current assets
Debtors 4 - 12,000
Cash at bank and in hand 10,567 39,974
10,567 51,974
Creditors: amounts falling due within one year 5 (66,585) (59,519)
Net current liabilities (56,018) (7,545)
Total assets less current liabilities 27,398 103,755
Creditors: amounts falling due after more than one year 6 (25,921) (80,562)
Net assets 1,477 23,193
Capital and reserves
Called up share capital 1 1
Profit and loss account 1,476 23,192
Shareholder's funds 1,477 23,193
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M J Williams
Director
Approved by the board on 27 May 2025
Berryfield Services Limited
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is recognised when the work has been completed.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Motor vehicles over 6 years
Debtors
Short term debtors are measured at transaction price, which is usually the invoice price, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price, which is usually the invoice price.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 June 2023 135,060 3,600 138,660
Additions 499 - 499
Disposals (839) - (839)
At 31 May 2024 134,720 3,600 138,320
Depreciation
At 1 June 2023 26,760 600 27,360
Charge for the year 26,944 600 27,544
At 31 May 2024 53,704 1,200 54,904
Net book value
At 31 May 2024 81,016 2,400 83,416
At 31 May 2023 108,300 3,000 111,300
4 Debtors 2024 2023
£ £
Trade debtors - 12,000
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 30,631 33,165
Taxation and social security costs 6,554 10,554
Other creditors 29,400 15,800
66,585 59,519
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 3,492 52,156
Other creditors 22,429 28,406
25,921 80,562
7 Related party transactions
Included in creditors due after one year is an amount of £22,429 (2023: £28,406) due to the director.
8 Other information
Berryfield Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
7 Berryfield Close
Melksham
Wiltshire
SN12 6ER
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