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Registration number: 01392457

Beresford (Securities) Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 September 2025

Beresford (Securities) Limited

(Registration number: 01392457)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property |  | 329,915 | 450,000
Current assets |  |  |
Debtors | 5 | 29,193 | 51,601
Cash at bank and in hand |  | 440,775 | 94,105
|  | 469,968 | 145,706
Creditors: Amounts falling due within one year |  | (63,518) | (7,494)
Net current assets |  | 406,450 | 138,212
Net assets |  | 736,365 | 588,212
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Other reserves |  | 221,416 | 312,115
Retained earnings |  | 514,849 | 275,997
Shareholders' funds |  | 736,365 | 588,212

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 November 2025 and signed on its behalf by:

Beresford (Securities) Limited

(Registration number: 01392457)
Abridged Balance Sheet as at 30 September 2025

......................................... Mr A K C Beresford Director

Beresford (Securities) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Corn Shed
Offley House
55 Congleton Road
Sandbach
CW11 1HP

These financial statements were authorised for issue by the Board on 4 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Beresford (Securities) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value. Gains are recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4 | Tangible assets

Investment properties

Beresford (Securities) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

| 2025 £
At 1 October | 450,000
Disposals | (29,386)
Fair value adjustments | (90,699)
At 30 September | 329,915

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

7 | Related party transactions

Transactions with directors

2025 | At 1 October 2024 £ | At 30 September 2025 £
Mrs MA Beresford
Directors loan | (2,270) | (2,270)

2024 | At 1 October 2023 £ | At 30 September 2024 £
Mrs MA Beresford
Directors loan | (2,270) | (2,270)