BERRY CONSTRUCTION (MIDLANDS) LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12964720

BERRY CONSTRUCTION (MIDLANDS) LIMITED

Filleted Unaudited Financial Statements

For the period ended

31 March 2025

BERRY CONSTRUCTION (MIDLANDS) LIMITED

Financial Statements

Year ended 31 March 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

BERRY CONSTRUCTION (MIDLANDS) LIMITED

Officers and Professional Advisers

THE BOARD OF DIRECTORS	Mr S D Berry
	Ms S E Clowes
	Mr A M Cockayne

REGISTERED OFFICE	24 Green Lane
	Derby
	England
	DE1 1RP

ACCOUNTANTS	Streets Audit LLP
	Chartered accountants
	Ecen Suite 43
	Enterprise Centre
	Warth Park
	Michael Way
	Raunds
	Northants
	NN9 6GR

BERRY CONSTRUCTION (MIDLANDS) LIMITED

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	121,237	64,812

Current assets

Stocks		250,000	–
Debtors	6	394,506	242,089
Cash at bank and in hand		77,646	108,191
		----------	----------
		722,152	350,280

Creditors: amounts falling due within one year	7	746,381	294,842
		----------	----------
Net current (liabilities)/assets		( 24,229)	55,438
		----------	----------
Total assets less current liabilities		97,008	120,250

Creditors: amounts falling due after more than one year	8	75,594	35,714
		--------	----------
Net assets		21,414	84,536
		--------	----------

Capital and reserves

Called up share capital	100	100
Profit and loss account	21,314	84,436
	--------	--------
Shareholders funds	21,414	84,536
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BERRY CONSTRUCTION (MIDLANDS) LIMITED

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 31 December 2025 , and are signed on behalf of the board by:

Mr S D Berry

Director

Company registration number: 12964720

BERRY CONSTRUCTION (MIDLANDS) LIMITED

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 24 Green Lane, Derby, DE1 1RP, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	33% straight line
Motor vehicles	-	25% straight line
Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	–	85,726	12,977	98,703
Additions	10,975	73,407	14,986	99,368
	--------	----------	--------	----------
At 31 March 2025	10,975	159,133	27,963	198,071
	--------	----------	--------	----------
Depreciation
At 1 April 2024	–	26,769	7,122	33,891
Charge for the year	610	34,571	7,762	42,943
	--------	----------	--------	----------
At 31 March 2025	610	61,340	14,884	76,834
	--------	----------	--------	----------
Carrying amount
At 31 March 2025	10,365	97,793	13,079	121,237
	--------	----------	--------	----------
At 31 March 2024	–	58,957	5,855	64,812
	--------	----------	--------	----------

6. Debtors

	2025	2024
	£	£
Trade debtors	540	151,849
Other debtors	393,966	90,240
	----------	----------
	394,506	242,089
	----------	----------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,508	–
Trade creditors	207,217	199,523
Corporation tax	452	10,413
Social security and other taxes	12,467	13,701
Other creditors	522,737	71,205
	----------	----------
	746,381	294,842
	----------	----------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	75,594	35,714
	--------	--------