Berkshire Metals Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04424178

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,322		10,338

			9,322		10,338
CURRENT ASSETS
Stocks	5	14,000		14,000
Debtors	6	26,318		63,252
Cash at bank and in hand		179,306		111,590

		219,624		188,842
Creditors: Amounts Falling Due Within One Year	7	(19,105 )		(13,009 )

NET CURRENT ASSETS (LIABILITIES)			200,519		175,833

TOTAL ASSETS LESS CURRENT LIABILITIES			209,841		186,171

NET ASSETS			209,841		186,171

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			209,741		186,071

SHAREHOLDERS' FUNDS			209,841		186,171

Page 1

Page 2

Berkshire Metals Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Pankhurst

Director

10/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Berkshire Metals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04424178 . The registered office is 10/12 Armour Road, Tilehurst, Reading, Berkshire, RG31 6HS.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Revenue is recognised for the provision of goods on the date of despatch.

2.3. Tangible Fixed Assets and Depreciation

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

if held under a finance lease, over the lease term, whichever is the shorter.

Leasehold	No Depreciation
Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held

under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are

depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of

the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained

Earnings, 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.

2.7. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

Page 3

Page 4

Berkshire Metals Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	6,269	14,136	15,550	869	36,824

As at 31 March 2025	6,269	14,136	15,550	869	36,824

Depreciation
As at 1 April 2024	-	11,829	13,993	664	26,486
Provided during the period	-	576	389	51	1,016

As at 31 March 2025	-	12,405	14,382	715	27,502

Net Book Value
As at 31 March 2025	6,269	1,731	1,168	154	9,322

As at 1 April 2024	6,269	2,307	1,557	205	10,338

5. Stocks

	2025	2024
	£	£
Stock	14,000	14,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	21,670	58,075
Other debtors	4,648	5,177

	26,318	63,252

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	13,436	9,294
Other creditors	4,450	2,525
Taxation and social security	1,219	1,190

	19,105	13,009

8. Deferred Taxation

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.

Page 4

Page 5

Berkshire Metals Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5