Registered number
04199957
VAN DE BERG MANAGEMENT LIMITED
Filleted Accounts
30 September 2024
VAN DE BERG MANAGEMENT LIMITED
Registered number: 04199957
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 9,197 17,602
Current assets
Debtors 4 353,023 448,962
Cash at bank and in hand 50,631 59,396
403,654 508,358
Creditors: amounts falling due within one year 5 (151,689) (136,234)
Net current assets 251,965 372,124
Total assets less current liabilities 261,162 389,726
Creditors: amounts falling due after more than one year 6 (15,279) (23,612)
Net assets 245,883 366,114
Capital and reserves
Called up share capital 75 75
Profit and loss account 245,808 366,039
Shareholders' funds 245,883 366,114
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr N J Altman
Director
Approved by the board on 24 July 2025
VAN DE BERG MANAGEMENT LIMITED
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
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
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold improvements 20% straight line
Plant and machinery 20% straight line
Fixtures, fittings, tools and equipment 20% straight line
Motor vehicles 25% straight line
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 8 10
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 October 2023 15,033 92,120 19,770 126,923
At 30 September 2024 15,033 92,120 19,770 126,923
Depreciation
At 1 October 2023 15,033 74,518 19,770 109,321
Charge for the year - 8,405 - 8,405
At 30 September 2024 15,033 82,923 19,770 117,726
Net book value
At 30 September 2024 - 9,197 - 9,197
At 30 September 2023 - 17,602 - 17,602
4 Debtors 2024 2023
£ £
Trade debtors 148,029 194,744
Amounts owed by related company Note 7 204,994 254,218
353,023 448,962
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans 8,333 8,333
Obligations under finance lease and hire purchase contracts - 4,658
Trade creditors 11,653 8,172
Other taxation and social security costs 37,956 47,407
Corporation tax 15,268 59,001
Director account 69,894 -
Other creditors 8,585 8,663
151,689 136,234
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 15,279 23,612
7 Related party transactions
Mr N Altman together with Ms S Altman have a controlling interest in Enodoc Properties Limited. At the end of the year £201,718 (2023 - £231,718) was owed by Enodoc Properties Limited . Mr N Altman together with Ms S Altman have a controlling interest in Sarratt Lodge Limited. At the end of the year £3,276 was owed by Sarratt Lodge Limited.
8 Other information
VAN DE BERG MANAGEMENT LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
30A Green Lane
Northwood
Middlesex
HA6 2QB
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