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R BERESFORD LIMITED

Unaudited Financial Statements

for the Year Ended 9th October 2024






R BERESFORD LIMITED (REGISTERED NUMBER: 04759698)






Contents of the Financial Statements
for the year ended 9th October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R BERESFORD LIMITED

Company Information
for the year ended 9th October 2024







DIRECTOR: R Beresford





SECRETARY: Mrs V P Beresford





REGISTERED OFFICE: 1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH





REGISTERED NUMBER: 04759698 (England and Wales)






R BERESFORD LIMITED (REGISTERED NUMBER: 04759698)

Balance Sheet
9th October 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,846 5,512
4,846 5,512

CURRENT ASSETS
Stocks 9,500 12,720
Debtors 6 117,210 97,936
Cash at bank 68,406 45,065
195,116 155,721
CREDITORS
Amounts falling due within one year 7 69,869 65,561
NET CURRENT ASSETS 125,247 90,160
TOTAL ASSETS LESS CURRENT LIABILITIES 130,093 95,672

CAPITAL AND RESERVES
Called up share capital 2 1
Retained earnings 130,091 95,671
SHAREHOLDERS' FUNDS 130,093 95,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 9th October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 9th October 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.

R BERESFORD LIMITED (REGISTERED NUMBER: 04759698)

Balance Sheet - continued
9th October 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 6th May 2025 and were signed by:





R Beresford - Director


R BERESFORD LIMITED (REGISTERED NUMBER: 04759698)

Notes to the Financial Statements
for the year ended 9th October 2024

1. STATUTORY INFORMATION

R Beresford 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.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made include:

- The useful economic lives of tangible fixed assets.
- The useful economic lives of intangible fixed assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


R BERESFORD LIMITED (REGISTERED NUMBER: 04759698)

Notes to the Financial Statements - continued
for the year ended 9th October 2024

2. ACCOUNTING POLICIES - continued
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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

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.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 10th October 2023
and 9th October 2024 100,000
AMORTISATION
At 10th October 2023
and 9th October 2024 100,000
NET BOOK VALUE
At 9th October 2024 -
At 9th October 2023 -

R BERESFORD LIMITED (REGISTERED NUMBER: 04759698)

Notes to the Financial Statements - continued
for the year ended 9th October 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 10th October 2023 81,692
Additions 950
At 9th October 2024 82,642
DEPRECIATION
At 10th October 2023 76,180
Charge for year 1,616
At 9th October 2024 77,796
NET BOOK VALUE
At 9th October 2024 4,846
At 9th October 2023 5,512

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 117,210 97,936

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 14,400 14,600
Taxation and social security 39,425 27,555
Other creditors 16,044 23,406
69,869 65,561

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 9th October 2024 and 9th October 2023:

2024 2023
£    £   
R Beresford
Balance outstanding at start of year 86,704 33,853
Amounts advanced 91,192 86,704
Amounts repaid (72,922 ) (33,853 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 104,974 86,704

The above loan is interest free and repayable on demand.