REGISTERED NUMBER: SC654030 (Scotland)

Unaudited Financial Statements

for the Period 1 March 2024 to 31 March 2025

for

Ber Consultancy Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D W Ross

REGISTERED OFFICE:

60 Constitution Street

Leith

Edinburgh

Lothian

EH6 6RR

REGISTERED NUMBER:

SC654030 (Scotland)

ACCOUNTANTS:

Cowan & Partners Limited

60 Constitution Street

Edinburgh

EH6 6RR

FIXED ASSETS

Tangible assets

4

29,755

15,417

CURRENT ASSETS

Stocks

259,883

-

Debtors

5

231,064

522,812

Cash at bank

100,848

38,039

591,795

560,851

CREDITORS

Amounts falling due within one year

6

252,322

217,536

NET CURRENT ASSETS

339,473

343,315

TOTAL ASSETS LESS CURRENT LIABILITIES

369,228

358,732

PROVISIONS FOR LIABILITIES

7

7,439

3,855

NET ASSETS

361,789

354,877

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

361,689

354,777

361,789

354,877

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 31 October 2025 and were signed by:

D W Ross - Director

1.	STATUTORY INFORMATION

Ber Consultancy Services Ltd is a private company, limited by shares , registered in Scotland. 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 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

At the balance sheet date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 period 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 period 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.

Debtors and creditors receivable / payable within one year

Debtors with no stated interest rate and receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Creditors with no stated interest rate and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2024

4,182

15,558

1,433

21,173

Additions

7,150

13,000

3,786

23,936

At 31 March 2025

11,332

28,558

5,219

45,109

DEPRECIATION

At 1 March 2024

1,451

3,890

415

5,756

Charge for period

2,470

6,167

961

9,598

At 31 March 2025

3,921

10,057

1,376

15,354

NET BOOK VALUE

At 31 March 2025

7,411

18,501

3,843

29,755

At 29 February 2024

2,731

11,668

1,018

15,417

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

29.2.24

£

£

Trade debtors

79,447

318,819

Other debtors

151,617

203,993

231,064

522,812

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

29.2.24

£

£

Trade creditors

117,900

70,993

Taxation and social security

123,615

136,449

Other creditors

10,807

10,094

252,322

217,536

7.	PROVISIONS FOR LIABILITIES

31.3.25

29.2.24

£

£

Deferred tax

7,439

3,855

Deferred

tax

£

Balance at 1 March 2024

3,855

Provided during period

3,584

Balance at 31 March 2025

7,439