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Registered Number: SC230486
England and Wales

 

 

 

THE BERVIES LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Directors Mr P Basford
Mr J Basford
Registered Number SC230486
Registered Office 29 Idvies View
Letham
Forfar
Angus
DD8 2DU
Accountants Shaun Brown Accountants Ltd
14A Hartness Road
Gilwilly Industrial Estate
Penrith
Cumbria
CA11 9BD
Secretary Mrs M Basford
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 August 2024.
Directors
The directors who served the company throughout the year were as follows:
Mr P Basford
Mr J Basford
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Mr J Basford
Director

Date approved: 31 May 2025
2
Accountants report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Shaun Brown Accountants Ltd
31 August 2024



....................................................
Shaun Brown Accountants Ltd
14A Hartness Road
Gilwilly Industrial Estate
Penrith
Cumbria
CA11 9BD
31 May 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,472,632    1,007,755 
1,472,632    1,007,755 
Current assets      
Debtors 4 4,838    5,170 
Cash at bank and in hand 21,430    9,466 
26,268    14,636 
Creditors: amount falling due within one year 5 (1,952,783)   (1,671,072)
Net current assets (1,926,515)   (1,656,436)
 
Total assets less current liabilities (453,883)   (648,681)
Net assets (453,883)   (648,681)
 

Capital and reserves
     
Called up share capital 6 600,000    600,000 
Profit and loss account (1,053,883)   (1,248,681)
Shareholders' funds (453,883)   (648,681)
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 31 May 2025 and were signed on its behalf by:


-------------------------------
Mr J Basford
Director
4
General Information
The Bervies Limited is a private company, limited by shares, registered in England and Wales, registration number SC230486, registration address 29 Idvies View, Letham, Forfar, Angus, DD8 2DU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors have funded the Company through their Loan Account and that it is well placed to manage its business risks successfully. Accordingly, they have an expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 5% Straight Line
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Improvements to property 5% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Investment properties   Improvements to property   Total
  £   £   £   £   £   £   £
At 01 September 2023 79,139    113,528    157,697    7,911    846,701    117,135    1,322,111 
Additions         342,152      342,152 
Disposals            
Revaluations         137,705      137,705 
Transfers         29,596    (29,596)  
At 31 August 2024 79,139    113,528    157,697    7,911    1,356,154    87,539    1,801,968 
Depreciation
At 01 September 2023 31,655    96,438    149,345    6,767      30,151    314,356 
Charge for year 3,957    4,273    2,088    285      4,377    14,980 
On disposals            
At 31 August 2024 35,612    100,711    151,433    7,052      34,528    329,336 
Net book values
Closing balance as at 31 August 2024 43,527    12,817    6,264    859    1,356,154    53,011    1,472,632 
Opening balance as at 01 September 2023 47,484    17,090    8,352    1,144    846,701    86,984    1,007,755 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 1,780    1,780 
Other Debtors 1,275   
VAT 1,783    3,390 
4,838    5,170 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 120   
Accrued Expenses 1,640    1,480 
Other Creditors 177,000    177,600 
Directors' Current Accounts 1,774,023    1,491,992 
1,952,783    1,671,072 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
600,000 Class A shares of £1.00 each 600,000    600,000 
600,000    600,000 

7.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Dunroamin Property Rentals Limited(177,000)(177,000)

The Company owed £177,000 to Dunroamin Properties Limited a company controlled by the Shareholders.
5