IRIS Accounts Production v25.2.0.378 09755565 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh097555652024-03-31097555652025-03-31097555652024-04-012025-03-31097555652023-03-31097555652023-04-012024-03-31097555652024-03-3109755565ns15:EnglandWales2024-04-012025-03-3109755565ns14:PoundSterling2024-04-012025-03-3109755565ns10:Director12024-04-012025-03-3109755565ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3109755565ns10:SmallEntities2024-04-012025-03-3109755565ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3109755565ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3109755565ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3109755565ns10:AbridgedAccounts2024-04-012025-03-3109755565ns10:CompanySecretary12024-04-012025-03-3109755565ns10:RegisteredOffice2024-04-012025-03-3109755565ns5:CurrentFinancialInstruments2025-03-3109755565ns5:CurrentFinancialInstruments2024-03-3109755565ns5:Non-currentFinancialInstruments2025-03-3109755565ns5:Non-currentFinancialInstruments2024-03-3109755565ns5:ShareCapital2025-03-3109755565ns5:ShareCapital2024-03-3109755565ns5:RetainedEarningsAccumulatedLosses2025-03-3109755565ns5:RetainedEarningsAccumulatedLosses2024-03-3109755565ns5:PlantMachinery2024-04-012025-03-3109755565ns5:FurnitureFittings2024-04-012025-03-3109755565ns5:MotorVehicles2024-04-012025-03-31
REGISTERED NUMBER: 09755565 (England and Wales)












JS BERRY CONTRACTORS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






JS BERRY CONTRACTORS LTD (REGISTERED NUMBER: 09755565)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


JS BERRY CONTRACTORS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: J S Berry





SECRETARY: Mrs H Berry





REGISTERED OFFICE: Stone Field
Blackleach Lane
Catforth
Preston
Lancashire
PR4 0JA





REGISTERED NUMBER: 09755565 (England and Wales)





ACCOUNTANTS: Rushtons
Chartered Accountants
Shorrock House
1 Faraday Court
Fulwood
Preston
Lancashire
PR2 9NB

JS BERRY CONTRACTORS LTD (REGISTERED NUMBER: 09755565)

ABRIDGED BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 492,550 409,764

CURRENT ASSETS
Stocks 291,100 299,551
Debtors 284,440 208,748
Cash at bank 118,361 258,968
693,901 767,267
CREDITORS
Amounts falling due within one year 198,984 119,255
NET CURRENT ASSETS 494,917 648,012
TOTAL ASSETS LESS CURRENT
LIABILITIES

987,467

1,057,776

CREDITORS
Amounts falling due after more than
one year

(29,203

)

(95,270

)

PROVISIONS FOR LIABILITIES (58,036 ) (58,036 )
NET ASSETS 900,228 904,470

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 900,128 904,370
SHAREHOLDERS' FUNDS 900,228 904,470

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

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

The director acknowledges his 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.

JS BERRY CONTRACTORS LTD (REGISTERED NUMBER: 09755565)

ABRIDGED BALANCE SHEET - continued
31 MARCH 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 July 2025 and were signed by:





J S Berry - Director


JS BERRY CONTRACTORS LTD (REGISTERED NUMBER: 09755565)

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

1. STATUTORY INFORMATION

JS Berry Contractors Ltd 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.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


JS BERRY CONTRACTORS LTD (REGISTERED NUMBER: 09755565)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 596,891
Additions 244,443
Disposals (144,784 )
At 31 March 2025 696,550
DEPRECIATION
At 1 April 2024 187,127
Charge for year 68,318
Eliminated on disposal (51,445 )
At 31 March 2025 204,000
NET BOOK VALUE
At 31 March 2025 492,550
At 31 March 2024 409,764

JS BERRY CONTRACTORS LTD (REGISTERED NUMBER: 09755565)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 April 2024 135,333
Additions 109,500
Disposals (135,333 )
At 31 March 2025 109,500
DEPRECIATION
At 1 April 2024 47,168
Charge for year 14,376
Eliminated on disposal (50,851 )
At 31 March 2025 10,693
NET BOOK VALUE
At 31 March 2025 98,807
At 31 March 2024 88,165