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REGISTERED NUMBER: 05531183 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

BERKSHIRE GARDEN BUILDINGS LIMITED
BERKSHIRE GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05531183)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BERKSHIRE GARDEN BUILDINGS LIMITED

COMPANY INFORMATION
for the year ended 31 JANUARY 2025







DIRECTOR: R.K.H. Taylor





SECRETARY: Thatcham Registrars Limited





REGISTERED OFFICE: 1 High Street
Thatcham
Berks
RG19 3JG





REGISTERED NUMBER: 05531183 (England and Wales)





ACCOUNTANTS: C B Heslop & Company Limited
Chartered Accountants
1 High Street
Thatcham
Berks
RG19 3JG
Page 1
BERKSHIRE GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05531183)

BALANCE SHEET
31 JANUARY 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 412 549
Investments 5 150,000 150,000
150,412 150,549

CURRENT ASSETS
Debtors 6 254,989 162,118
Cash at bank 494,307 555,210
749,296 717,328
CREDITORS
Amounts falling due within one year 7 42,895 17,923
NET CURRENT ASSETS 706,401 699,405
TOTAL ASSETS LESS CURRENT
LIABILITIES
856,813
849,954

CAPITAL AND RESERVES
Called up share capital 8 76,000 76,000
Retained earnings 9 780,813 773,954
SHAREHOLDERS' FUNDS 856,813 849,954

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 by the director and authorised for issue on 26 September 2025 and were signed by:




R.K.H. Taylor - Director


The notes form part of these financial statements

Page 2
BERKSHIRE GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05531183)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 JANUARY 2025

1. STATUTORY INFORMATION

Berkshire Garden Buildings 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.

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.

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.
Display stock - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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.

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 3 (2024 - 3 ) .

Page 3 continued...
BERKSHIRE GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05531183)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 JANUARY 2025

4. TANGIBLE FIXED ASSETS
Display
stock
£   
COST
At 1 February 2024
and 31 January 2025 1,736
DEPRECIATION
At 1 February 2024 1,187
Charge for year 137
At 31 January 2025 1,324
NET BOOK VALUE
At 31 January 2025 412
At 31 January 2024 549

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2024
and 31 January 2025 150,000
NET BOOK VALUE
At 31 January 2025 150,000
At 31 January 2024 150,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors - 4,965
Amounts owed by group undertakings 252,000 154,189
Other debtors 2,989 2,964
254,989 162,118

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade creditors 1,133 124
Taxation and social security 29,980 6,083
Other creditors 11,782 11,716
42,895 17,923

Page 4 continued...
BERKSHIRE GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05531183)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 JANUARY 2025

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 31.1.24
value: £    £   
76,000 Ordinary 1 76,000 76,000

9. RESERVES
Retained
earnings
£   

At 1 February 2024 773,954
Profit for the year 16,859
Dividends (10,000 )
At 31 January 2025 780,813

10. ULTIMATE CONTROLLING PARTY

The Director, Mr R K H Taylor, controls the company by virtue of a controlling interest of 100% of the issued share capital.

Page 5