IRIS Accounts Production v25.3.0.601 02217222 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02217222 2024-03-31 02217222 2025-03-31 02217222 2024-04-01 2025-03-31 02217222 2023-03-31 02217222 2023-04-01 2024-03-31 02217222 2024-03-31 02217222 ns15:EnglandWales 2024-04-01 2025-03-31 02217222 ns14:PoundSterling 2024-04-01 2025-03-31 02217222 ns10:Director1 2024-04-01 2025-03-31 02217222 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02217222 ns10:SmallEntities 2024-04-01 2025-03-31 02217222 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02217222 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 02217222 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02217222 ns10:FullAccounts 2024-04-01 2025-03-31 02217222 ns10:Director2 2024-04-01 2025-03-31 02217222 ns10:CompanySecretary1 2024-04-01 2025-03-31 02217222 ns10:RegisteredOffice 2024-04-01 2025-03-31 02217222 ns5:CurrentFinancialInstruments 2025-03-31 02217222 ns5:CurrentFinancialInstruments 2024-03-31 02217222 ns5:ShareCapital 2025-03-31 02217222 ns5:ShareCapital 2024-03-31 02217222 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 02217222 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 02217222 ns5:LandBuildings ns5:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02217222 ns5:PlantMachinery 2024-04-01 2025-03-31 02217222 ns5:FurnitureFittings 2024-04-01 2025-03-31 02217222 ns5:MotorVehicles 2024-04-01 2025-03-31 02217222 ns5:ComputerEquipment 2024-04-01 2025-03-31 02217222 ns5:LandBuildings 2024-03-31 02217222 ns5:PlantMachinery 2024-03-31 02217222 ns5:FurnitureFittings 2024-03-31 02217222 ns5:LandBuildings 2024-04-01 2025-03-31 02217222 ns5:LandBuildings 2025-03-31 02217222 ns5:PlantMachinery 2025-03-31 02217222 ns5:FurnitureFittings 2025-03-31 02217222 ns5:LandBuildings 2024-03-31 02217222 ns5:PlantMachinery 2024-03-31 02217222 ns5:FurnitureFittings 2024-03-31 02217222 ns5:MotorVehicles 2024-03-31 02217222 ns5:ComputerEquipment 2024-03-31 02217222 ns5:MotorVehicles 2025-03-31 02217222 ns5:ComputerEquipment 2025-03-31 02217222 ns5:MotorVehicles 2024-03-31 02217222 ns5:ComputerEquipment 2024-03-31 02217222 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 02217222 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 02217222 ns5:WithinOneYear 2025-03-31 02217222 ns5:WithinOneYear 2024-03-31 02217222 1 ns10:Director1 2024-03-31 02217222 1 ns10:Director1 2023-03-31 02217222 1 ns10:Director1 2024-04-01 2025-03-31 02217222 1 ns10:Director1 2023-04-01 2024-03-31 02217222 1 ns10:Director1 2025-03-31 02217222 1 ns10:Director1 2024-03-31 02217222 ns10:Director2 2 2024-03-31 02217222 ns10:Director2 2 2023-03-31 02217222 ns10:Director2 2 2024-04-01 2025-03-31 02217222 ns10:Director2 2 2023-04-01 2024-03-31 02217222 ns10:Director2 2 2025-03-31 02217222 ns10:Director2 2 2024-03-31

REGISTERED NUMBER: 02217222 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Berkshire & Surrey Property |

| Maintenance Limited |

Berkshire & Surrey Property

Maintenance Limited (Registered number: 02217222)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Berkshire & Surrey Property

Maintenance Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | S Dunn

| D R Dunn

| SECRETARY: | Mrs M Dunn

| REGISTERED OFFICE: | 1 Minster Court

| Tuscam Way

| Camberley

| Surrey

| GU15 3YY

| REGISTERED NUMBER: | 02217222 (England and Wales)

| ACCOUNTANTS: | Butt Miller

| Chartered Accountants

| 1 Minster Court

| Tuscam Way

| Camberley

| Surrey

| GU15 3YY

Berkshire & Surrey Property

Maintenance Limited (Registered number: 02217222)

Statement of Financial Position

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 36,708 |  | 35,944 |  |

CURRENT ASSETS

Stocks | 5 | 3,000 |  | 3,000 |  |

Debtors | 6 | 36,941 |  | 5,252 |  |

Cash at bank and in hand | 89,847 |  | 6,430 |  |

129,788 |  | 14,682 |  |

CREDITORS

Amounts falling due within one year | 7 | (126,556 | ) | (85,692 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 3,232 |  | (71,010 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 39,940 |  | (35,066 | ) |

PROVISIONS FOR LIABILITIES | (171 | ) | (27 | ) |

NET ASSETS/(LIABILITIES) | 39,769 |  | (35,093 | ) |

CAPITAL AND RESERVES

Called up share capital | 78 |  | 78 |  |

Retained earnings | 39,691 |  | (35,171 | ) |

SHAREHOLDERS' FUNDS | 39,769 |  | (35,093 | ) |

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 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.

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 Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

D R Dunn - Director

Berkshire & Surrey Property

Maintenance Limited (Registered number: 02217222)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Berkshire & Surrey Property Maintenance 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.

| Turnover

| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

| Turnover is recognised on services under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold land | - | not provided

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Office equipment | - | 25% on cost

| 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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Berkshire & Surrey Property

Maintenance Limited (Registered number: 02217222)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Leasing commitments

| Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company contributes to privately administered pension plans. Contributions are expensed as incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| land |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 April 2024 | 35,800 |  | 2,808 |  | 4,400 |  |

| Additions | - |  | - |  | - |  |

| At 31 March 2025 | 35,800 |  | 2,808 |  | 4,400 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 2,808 |  | 4,400 |  |

| Charge for year | - |  | - |  | - |  |

| At 31 March 2025 | - |  | 2,808 |  | 4,400 |  |

| NET BOOK VALUE

| At 31 March 2025 | 35,800 |  | - |  | - |  |

| At 31 March 2024 | 35,800 |  | - |  | - |  |

| Motor |  | Office |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 30,444 |  | 3,798 |  | 77,250 |  |

| Additions | - |  | 911 |  | 911 |  |

| At 31 March 2025 | 30,444 |  | 4,709 |  | 78,161 |  |

| DEPRECIATION

| At 1 April 2024 | 30,444 |  | 3,654 |  | 41,306 |  |

| Charge for year | - |  | 147 |  | 147 |  |

| At 31 March 2025 | 30,444 |  | 3,801 |  | 41,453 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 908 |  | 36,708 |  |

| At 31 March 2024 | - |  | 144 |  | 35,944 |  |

Berkshire & Surrey Property

Maintenance Limited (Registered number: 02217222)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 3,000 |  | 3,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 12,000 |  | 4,452 |  |

| Other debtors | 1,027 |  | - |  |

| Accrued income | 21,514 |  | - |  |

| Prepayments | 2,400 |  | 800 |  |

36,941 |  | 5,252 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 7,813 |  | 7,847 |  |

| Tax | 40,152 |  | 6,782 |  |

| Social security and other taxes | 2,267 |  | 2,317 |  |

| VAT | 11,238 |  | 5,740 |  |

| Other creditors | 8,361 |  | 8,410 |  |

| Directors' current accounts | 55,444 |  | 53,336 |  |

| Accruals | 1,281 |  | 1,260 |  |

126,556 |  | 85,692 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 900 |  | 900 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| D R Dunn

| Balance outstanding at start of year | (41,081 | ) | (23,569 | ) |

| Amounts advanced | 12,080 |  | 11,395 |  |

| Amounts repaid | (8,391 | ) | (28,907 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (37,392 | ) | (41,081 | ) |

Berkshire & Surrey Property

Maintenance Limited (Registered number: 02217222)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| S Dunn

| Balance outstanding at start of year | (12,255 | ) | (11,928 | ) |

| Amounts advanced | 48,144 |  | 49,717 |  |

| Amounts repaid | (53,941 | ) | (50,044 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (18,052 | ) | (12,255 | ) |

| The above loans are unsecured, interest free and repayable on demand.