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Registered Number: 14987354
England and Wales

 

 

 

BERKHAMSTED TOILETRIES LTD



Abridged Accounts
 


Period of accounts

Start date: 10 July 2023

End date: 31 July 2024
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Berkhamsted Toiletries Ltd for the period ended 31 July 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Berkhamsted Toiletries Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Berkhamsted Toiletries Ltd and state those matters that we have agreed to state to the Board of Berkhamsted Toiletries Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berkhamsted Toiletries Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Berkhamsted Toiletries Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Berkhamsted Toiletries Ltd. You consider that Berkhamsted Toiletries Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Berkhamsted Toiletries Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Allazo Ltd
2 Claridge Court
Lower Kings Road
Berkhamsted
HP4 2AF
12 June 2025
1
 
 
Notes
 
2024
£
Fixed assets    
Tangible fixed assets 3 22,187 
22,187 
Current assets    
Debtors 509,648 
Cash at bank and in hand 254,088 
763,736 
Creditors: amount falling due within one year (674,727)
Net current assets 89,009 
 
Total assets less current liabilities 111,196 
Provisions for liabilities (4,216)
Net assets 106,980 
 

Capital and reserves
   
Called up share capital 50 
Profit and loss account 106,930 
Shareholders' funds 106,980 
 


For the period ended 31 July 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 period 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 12 June 2025 and were signed on its behalf by:


-------------------------------
Alastair Fantham
Director
2
General Information
Berkhamsted Toiletries Ltd is a private company, limited by shares, registered in England and Wales, registration number 14987354, registration address 2 Claridge Court, Lower Kings Road, Berkhamsted, HP4 2AF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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
Revenue from the sales of goods is recognised when the Company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the Company will receive the previously agreed upon payment. These criteria are considered to be met when the goods are delivered to the buyer.
Where the buyer has a right of return, the Company defers recognition of revenue until the right to return has lapsed. However, where high volumes of sales are made to established wholesale customers, revenue is recognised
in the period where the goods are delivered less an appropriate provision for returns based on past experience.

Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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:
Motor Vehicles 20% Reducing Balance
Plant and Machinery 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
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.
Provisions are measured using the best estimate of amounts required to settle the obligation at the end of the reporting period.
Deferred tax relates to accelerated capital allowances.
2.

Average number of employees

Average number of employees during the period was 3.
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Plant and Machinery   Total
  £   £   £
At 10 July 2023    
Additions 26,101    1,742    27,843 
Disposals    
At 31 July 2024 26,101    1,742    27,843 
Depreciation
At 10 July 2023    
Charge for period 5,220    436    5,656 
On disposals    
At 31 July 2024 5,220    436    5,656 
Net book values
Closing balance as at 31 July 2024 20,881    1,306    22,187 
Opening balance as at 10 July 2023    


3