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Company Registration No. 10986208 (England and Wales)
Bersahill Limited Unaudited accounts for the year ended 31 March 2025
Bersahill Limited Unaudited accounts Contents
Page
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Bersahill Limited Company Information for the year ended 31 March 2025
Directors
David Hill Craig Taylor
Company Number
10986208 (England and Wales)
Registered Office
Queens Buildings Potter Street Worksop S80 2AH England
Accountants
Cloud Accountancy Limited 5 Park Crescent Retford Notts DN22 6UF
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Bersahill Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bersahill Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
This report is made solely to the Board of Directors of Bersahill Limited, as a body, in accordance with the terms of our engagement letter dated 16 November 2020. Our work has been undertaken solely to prepare for your approval the accounts of Bersahill Limited and state those matters that we have agreed to state to the Board of Directors of Bersahill Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bersahill Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Bersahill Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bersahill Limited. You consider that Bersahill Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Bersahill Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Cloud Accountancy Limited Member in Practice 5 Park Crescent Retford Notts DN22 6UF 19 December 2025
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Bersahill Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Inventories
2,770,845 
2,189,474 
Debtors
19,816 
24,970 
Cash at bank and in hand
616,080 
1,024,966 
3,406,741 
3,239,410 
Creditors: amounts falling due within one year
(748,436)
(603,969)
Net current assets
2,658,305 
2,635,441 
Total assets less current liabilities
2,658,305 
2,635,441 
Creditors: amounts falling due after more than one year
(3,741,709)
(3,759,222)
Net liabilities
(1,083,404)
(1,123,781)
Capital and reserves
Called up share capital
140,000 
140,000 
Profit and loss account
(1,223,404)
(1,263,781)
Shareholders' funds
(1,083,404)
(1,123,781)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 December 2025 and were signed on its behalf by
Craig Taylor Director Company Registration No. 10986208
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Bersahill Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Bersahill Limited is a private company, limited by shares, registered in England and Wales, registration number 10986208. The registered office is Queens Buildings, Potter Street, Worksop, S80 2AH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Long-term contracts Profit on long-tern contracts is taken as the work is carried out if the final outcome can be measured reliably. Profits are recognised as stages of the overall contracts are completed. Where an element of the contact has not yet completed, profit is only recognised to the extent that the outcome can be assessed with reasonable certainty. Turnover is calculated as that proportion of total contact value that covers costs incurred to date for competed contract stages and profit in relation to any completed stages of the contract based on the specific performance of the contract. Revenues derived from variations on contracts are recognised only when they have been accepted by the customer. Full provision is made for losses on all contracts in the year in which they are first foreseen. Any monies received over the value of work done are classified as payments on account and included in creditors.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Bersahill Limited Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
9,334 
At 31 March 2025
9,334 
Amortisation
At 1 April 2024
9,334 
At 31 March 2025
9,334 
Net book value
At 31 March 2025
- 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
566 
5,720 
Other debtors
19,250 
19,250 
19,816 
24,970 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
72,371 
132,012 
Taxes and social security
90 
2,960 
Other creditors
569,939 
390,458 
Accruals
106,036 
78,539 
748,436 
603,969 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
3,741,709 
3,759,222 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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