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Registration number: 06456365

Berry Court Management Limited

(A company limited by guarantee)

Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 December 2024

 

Berry Court Management Limited

Contents

Company Information

1

Abridged Balance Sheet

2

Notes to the Unaudited Abridged Financial Statements

3 to 5

 

Berry Court Management Limited

Company Information

Directors

Mr Matthew Charles Perry

Mr Scott Ashley Lavis

Miss Melanie Jane Akhurst

Company secretary

Mr Scott Ashley Lavis

Registered office

Flat 2
3 Trefusis Terrace
Exmouth
Devon
EX8 2AX

Accountants

Easterbrook Eaton Limited
Chartered AccountantsCosmopolitan House
Old Fore Street
Sidmouth
Devon
EX10 8LS

 

Berry Court Management Limited

(Registration number: 06456365)
Abridged Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

13,434

13,434

Current assets

 

Cash at bank and in hand

 

8,227

7,878

Creditors: Amounts falling due within one year

(13,757)

(13,757)

Net current liabilities

 

(5,530)

(5,879)

Total assets less current liabilities

 

7,904

7,555

Accruals and deferred income

 

(312)

(312)

Net assets

 

7,592

7,243

Reserves

 

Retained earnings

7,592

7,243

Surplus

 

7,592

7,243

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 July 2025 and signed on its behalf by:
 

.........................................
Mr Scott Ashley Lavis
Company secretary and director

 

Berry Court Management Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a company limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Flat 2
3 Trefusis Terrace
Exmouth
Devon
EX8 2AX

These financial statements were authorised for issue by the Board on 15 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

The Directors consider that the carrying value of the Freehold Property will not be less than current market value and hence no depreciation is charged in the accounts

 

Berry Court Management Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Asset class

Depreciation method and rate

Freehold Land and Buildings

Not Depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

4

Tangible assets

Land and buildings
£

Total
£

Cost or valuation

At 1 January 2024

13,434

13,434

At 31 December 2024

13,434

13,434

Depreciation

Carrying amount

At 31 December 2024

13,434

13,434

At 31 December 2023

13,434

13,434

Included within the net book value of land and buildings above is £13,434 (2023 - £13,434) in respect of freehold land and buildings.
 

5

Related party transactions

 

Berry Court Management Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Transactions with directors

2024

At 1 January 2024
£

At 31 December 2024
£

Mr Scott Ashley Lavis

4,110

4,110

Mr Matthew Charles Perry

4,110

4,110

Miss Melanie Jane Akhurst

5,537

5,537

2023

At 1 January 2023
£

At 31 December 2023
£

Mr Scott Ashley Lavis

4,110

4,110

Mr Matthew Charles Perry

4,110

4,110

Miss Melanie Jane Akhurst

5,537

5,537