1 false false false false false false false false false false true false false false false true true No description of principal activity 2024-05-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 6557238 2024-05-01 2025-04-30 6557238 2025-04-30 6557238 2024-04-30 6557238 2023-05-01 2024-04-30 6557238 2024-04-30 6557238 2023-04-30 6557238 core:PlantMachinery 2024-05-01 2025-04-30 6557238 core:FurnitureFittings 2024-05-01 2025-04-30 6557238 core:MotorVehicles 2024-05-01 2025-04-30 6557238 bus:Director1 2024-05-01 2025-04-30 6557238 core:PlantMachinery 2024-04-30 6557238 core:FurnitureFittings 2024-04-30 6557238 core:MotorVehicles 2024-04-30 6557238 core:PlantMachinery 2025-04-30 6557238 core:FurnitureFittings 2025-04-30 6557238 core:MotorVehicles 2025-04-30 6557238 core:WithinOneYear 2025-04-30 6557238 core:WithinOneYear 2024-04-30 6557238 core:ShareCapital 2025-04-30 6557238 core:ShareCapital 2024-04-30 6557238 core:RetainedEarningsAccumulatedLosses 2025-04-30 6557238 core:RetainedEarningsAccumulatedLosses 2024-04-30 6557238 core:MotorVehicles 2024-04-30 6557238 bus:SmallEntities 2024-05-01 2025-04-30 6557238 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 6557238 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 6557238 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 6557238 bus:FullAccounts 2024-05-01 2025-04-30
COMPANY REGISTRATION NUMBER: 6557238

J Berry Contracts Ltd

Filleted Unaudited Financial Statements

30 April 2025

J Berry Contracts Ltd

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 6,639 | 8,299

Current assets

Debtors | 6 | 5,586 |  | 4,978
Cash at bank and in hand | 25,991 |  | 18,375
| -------- |  | --------
| 31,577 |  | 23,353

Creditors: amounts falling due within one year | 7 | 5,852 |  | 10,804
| -------- |  | --------
Net current assets |  | 25,725 | 12,549
|  | -------- | --------
Total assets less current liabilities |  | 32,364 | 20,848
|  | -------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 32,264 | 20,748
|  | -------- | --------
Shareholder funds |  | 32,364 | 20,848
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 5 August 2025 , and are signed on behalf of the board by:

Mr J Jessop |
Director |

Company registration number: 6557238

J Berry Contracts Ltd

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is c/o Ridgewell & Boreham Accountants, 24a Crown Street, Brentwood, Essex, CM14 4BA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% reducing balance
| Fixtures and fittings | - | 20% reducing balance
| Motor vehicles | - | 20% reducing balance
| Equipment | - | 20% reducing balance

4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 May 2024 and 30 April 2025 | 1,063 | 215 | 20,262 | 200 | 21,740
| ------- | ---- | -------- | ---- | --------
Depreciation |  |  |  |  |
At 1 May 2024 | 1,063 | 215 | 11,963 | 200 | 13,441
Charge for the year | – | – | 1,660 | – | 1,660
| ------- | ---- | -------- | ---- | --------
At 30 April 2025 | 1,063 | 215 | 13,623 | 200 | 15,101
| ------- | ---- | -------- | ---- | --------
Carrying amount |  |  |  |  |
At 30 April 2025 | – | – | 6,639 | – | 6,639
| ------- | ---- | -------- | ---- | --------
At 30 April 2024 | – | – | 8,299 | – | 8,299
| ------- | ---- | -------- | ---- | --------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 5,586 | 4,978
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 940 | 941
Corporation tax | 2,945 | 2,158
Other creditors | 1,967 | 7,705
| ------- | --------
| 5,852 | 10,804
| ------- | --------

8. Related party transactions
The company was under the control of Mr Jessop throughout the current and previous year. Mr Jessop is the managing director and sole shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard for Smaller Entities.