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REGISTERED NUMBER: 04673265 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

BERKSHIRE OFFICE FURNITURE LIMITED

BERKSHIRE OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 04673265)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BERKSHIRE OFFICE FURNITURE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: Mr J Beasley





REGISTERED OFFICE: 27-29 Loverock Road
Battle Farm Industrial Estate
Reading
Berkshire
RG30 1DF





REGISTERED NUMBER: 04673265 (England and Wales)





ACCOUNTANTS: Aspen Waite Limited
Chartered Accountants
Rubis House
15 Friarn Street
Bridgwater
Somerset
TA6 3LH

BERKSHIRE OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 04673265)

BALANCE SHEET
31ST MARCH 2025

31/3/25 31/3/24
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 58,722 72,531
58,722 72,531

CURRENT ASSETS
Stocks 181,364 239,985
Debtors 6 338,402 232,907
Cash at bank and in hand 144,218 154,933
663,984 627,825
CREDITORS
Amounts falling due within one year 7 (318,391 ) (301,538 )
NET CURRENT ASSETS 345,593 326,287
TOTAL ASSETS LESS CURRENT
LIABILITIES

404,315

398,818

CREDITORS
Amounts falling due after more than one year 8 (102,230 ) (16,050 )

PROVISIONS FOR LIABILITIES - (8,867 )
NET ASSETS 302,085 373,901

CAPITAL AND RESERVES
Called up share capital 9,000 9,000
Retained earnings 293,085 364,901
302,085 373,901

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BERKSHIRE OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 04673265)

BALANCE SHEET - continued
31ST MARCH 2025


The 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.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 6th August 2025 and were signed on its behalf by:





Mr J Beasley - Director


BERKSHIRE OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 04673265)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Berkshire Office Furniture Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

GOING CONCERN
The accompanying financial statements have been prepared by the accountants, assuming that the Company will continue as a going concern.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Goodwill has been fully amortised.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight line over 10 years
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

BERKSHIRE OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 04673265)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

2. ACCOUNTING POLICIES - continued

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

RESEARCH AND DEVELOPMENT
Expenditure on research and development is written off in the year in which it is incurred.


PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 31st March 2025 19,000
AMORTISATION
At 1st April 2024
and 31st March 2025 19,000
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

BERKSHIRE OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 04673265)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1st April 2024 28,737 12,452 18,167
Additions - - -
At 31st March 2025 28,737 12,452 18,167
DEPRECIATION
At 1st April 2024 2,874 8,911 16,412
Charge for year 2,873 885 439
At 31st March 2025 5,747 9,796 16,851
NET BOOK VALUE
At 31st March 2025 22,990 2,656 1,316
At 31st March 2024 25,863 3,541 1,755

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st April 2024 123,209 30,587 213,152
Additions - 975 975
At 31st March 2025 123,209 31,562 214,127
DEPRECIATION
At 1st April 2024 85,396 27,028 140,621
Charge for year 9,453 1,134 14,784
At 31st March 2025 94,849 28,162 155,405
NET BOOK VALUE
At 31st March 2025 28,360 3,400 58,722
At 31st March 2024 37,813 3,559 72,531

BERKSHIRE OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 04673265)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 136,202 213,902
Amounts owed by group undertakings 150,210 -
Other debtors 6,081 76
Directors' loan accounts - 1,845
Prepayments 45,909 17,084
338,402 232,907

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Bank loans and overdrafts 53,866 155,859
Hire purchase contracts 13,820 13,820
Trade creditors 139,989 80,728
Corporation tax - (1,021 )
Social security and other taxes 13,272 14,387
VAT 33,056 33,218
Other Creditor 52,754 1,855
Directors' loan accounts - 1,767
Accruals and deferred income 11,634 925
318,391 301,538

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/25 31/3/24
£    £   
Hire purchase contracts 2,230 16,050
Other creditors 100,000 -
102,230 16,050