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Company registration number:03992669
BERRY ELECTRICAL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2025
BERRY ELECTRICAL LIMITED
BALANCE SHEET
AS AT 31 March 2025
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets317,26610,153
17,26610,153
CURRENT ASSETS
Stocks7,0376,604
Debtors498,05599,214
Cash at bank and in hand181,419145,053
286,511250,871
CREDITORS
Amounts falling due within one year 5 (58,988) (46,720)
NET CURRENT ASSETS 227,523 204,151
TOTAL ASSETS LESS
CURRENT LIABILITIES 244,789 214,304
PROVISIONS FOR LIABILITIES(3,971)(2,297)
NET ASSETS 240,818 212,007
CAPITAL AND RESERVES
Called-up equity share capital 6 300 300
Profit and loss account 240,518 211,707
SHAREHOLDERS FUNDS 240,818 212,007
For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 31 May 2025 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
Mr S Lambourne
31 May 2025
The annexed notes form part of these financial statements.

BERRY ELECTRICAL LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Balance at 1 April 20233000215,19700215,497
Changes in equity
Dividend00(84,014)00(84,014)
Total Comprehensive Income0080,5240080,524
Balance at 31 March 20243000211,70700212,007
Changes in equity
Dividend00(84,008)00(84,008)
Total comprehensive income00112,81900112,819
Balance at 31 March 20253000240,51800240,818

BERRY ELECTRICAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 03992669. The company is a private company limited by shares. Its registered office is No 6 Sandown Business Centre, College Close,
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible Assets
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over its estimated economic life.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant and Machinery - 15% on a reducing balance basis
Motor Vehicles - 20% on a reducing balance basis
Stocks and Work In Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Deferred Taxation
Provision is made for taxation deferred as a result of material timing differences between the incidence of income and expenditure for taxation purposes, using the liability method, only to the extent that, in the opinion of the directors, there is a reasonable probability that a a liability or asset will crystallise in the near future.
Pension Scheme
The company operates pension schemes for the benefit of all its employees. The funds of the schemes are administered by Trustees and are separate from the company.
2.Employees
The average number of persons employed by the company (including directors) during the year was 7.
3.Tangible fixed assets
Plant Motor Total
Cost
At start of period 6,324 29,000 35,324
Additions 0 15,799 15,799
Disposals (0) (6,000) (6,000)
At end of period 6,324 38,799 45,123
Depreciation
At start of period 4,242 20,929 25,171
Provided during the period 312 3,574 3,886
On disposals (0) (1,200) (1,200)
At end of period 4,554 23,303 27,857
Net Book Value
At start of period 2,082 8,071 10,153
At end of period 1,770 15,496 17,266
4.Debtors
20252024
££
Due within one year
Trade Debtors92,89493,185
Other Debtors0228
Prepayments and accrued income5,1615,801
98,05599,214
5.Creditors due within one year
20252024
££
Trade creditors11,65612,697
Corporation Tax33,63423,003
Other taxes and social security costs7,6245,452
Other creditors3,6743,168
Accruals and deferred income2,4002,400
58,988 46,720
6. Share capital Alloted, Issued and fully paid
2025 2024
£ £
Ordinary A shares of £1 each100100
Ordinary D shares of £1 each4040
Ordinary E shares of £1 each160160
Total issued share capital300300
7.Pension schemes
The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
8.Related Party Transactions
The company occupies office and storage premises owned by Mr. and Mrs. Berry, who are directors. A rent charge of £6,240, (2024: £6,240) was charged to the company in the period.