Registration number:
Berry Court Management Limited
(A company limited by guarantee)
for the Year Ended 31 December 2024
Berry Court Management Limited
Contents
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Company Information |
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Abridged Balance Sheet |
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Notes to the Unaudited Abridged Financial Statements |
Berry Court Management Limited
Company Information
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Directors |
Mr Matthew Charles Perry Mr Scott Ashley Lavis Miss Melanie Jane Akhurst |
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Company secretary |
Mr Scott Ashley Lavis |
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Registered office |
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Accountants |
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Berry Court Management Limited
(Registration number: 06456365)
Abridged Balance Sheet as at 31 December 2024
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Note |
2024 |
2023 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current liabilities |
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Total assets less current liabilities |
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Accruals and deferred income |
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Net assets |
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Reserves |
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Retained earnings |
7,592 |
7,243 |
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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:
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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.
Approved and authorised by the
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Berry Court Management Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024
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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:
These financial statements were authorised for issue by the
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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
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Asset class |
Depreciation method and rate |
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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.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
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Tangible assets |
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Land and buildings |
Total |
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Cost or valuation |
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At 1 January 2024 |
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At 31 December 2024 |
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Depreciation |
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Carrying amount |
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At 31 December 2024 |
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At 31 December 2023 |
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Included within the net book value of land and buildings above is £13,434 (2023 - £13,434) in respect of freehold land and buildings.
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Related party transactions |
Berry Court Management Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024
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Transactions with directors |
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2024 |
At 1 January 2024 |
At 31 December 2024 |
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Mr Scott Ashley Lavis |
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Mr Matthew Charles Perry |
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Miss Melanie Jane Akhurst |
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2023 |
At 1 January 2023 |
At 31 December 2023 |
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Mr Scott Ashley Lavis |
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Mr Matthew Charles Perry |
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Miss Melanie Jane Akhurst |
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