Registered number
05351737
Simon Bere Carpentry & Joinery Limited
Filleted Accounts
30 April 2025
Simon Bere Carpentry & Joinery Limited
Registered number: 05351737
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 36,871 10,648
Current assets
Stocks 300 300
Debtors 4 - 9,654
Cash at bank and in hand 172,287 38,187
172,587 48,141
Creditors: amounts falling due within one year 5 (76,850) (35,520)
Net current assets 95,737 12,621
Total assets less current liabilities 132,608 23,269
Creditors: amounts falling due after more than one year 6 (417) (5,417)
Net assets 132,191 17,852
Capital and reserves
Called up share capital 29 29
Profit and loss account 132,162 17,823
Shareholders' funds 132,191 17,852
The director is 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 director acknowledges his 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.
S Bere
Director
Approved by the board on 15 August 2025
Simon Bere Carpentry & Joinery Limited
Notes to the Accounts
for the year ended 30 April 2025
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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 at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor Vehicles over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2024 4,806 25,995 30,801
Additions 5,613 40,475 46,088
Disposals - (25,995) (25,995)
At 30 April 2025 10,419 40,475 50,894
Depreciation
At 1 May 2024 4,806 15,347 20,153
Charge for the year 1,122 8,095 9,217
On disposals - (15,347) (15,347)
At 30 April 2025 5,928 8,095 14,023
Net book value
At 30 April 2025 4,491 32,380 36,871
At 30 April 2024 - 10,648 10,648
4 Debtors 2025 2024
£ £
Trade debtors - 9,654
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 5,000 5,000
Trade creditors 17,735 10,099
Taxation and social security costs 54,115 10,925
Other creditors - 9,496
76,850 35,520
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 417 5,417
7 Controlling party
Mr S Bere is the majority shareholder in the company.
8 Other information
Simon Bere Carpentry & Joinery Limited is a private company limited by shares and incorporated in England. Its registered office is:
10 Chisenbry Court
East Chisenbry
Pewsey
Wiltshire
SN9 6AH
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