Biscberrybuilding Ltd

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

Registered number: 11090521

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		381,867		386,089

			381,867		386,089
CURRENT ASSETS
Debtors	6	35,629		55,733
Cash at bank and in hand		2,033		25,696

		37,662		81,429
Creditors: Amounts Falling Due Within One Year	7	(621,660 )		(724,775 )

NET CURRENT ASSETS (LIABILITIES)			(583,998 )		(643,346 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(202,131 )		(257,257 )

NET LIABILITIES			(202,131 )		(257,257 )

CAPITAL AND RESERVES
Called up share capital	8		300		300
Profit and Loss Account			(202,431 )		(257,557 )

SHAREHOLDERS' FUNDS			(202,131)		(257,257)

For the year ending 5 April 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.

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

Mrs Francesca Berry

Director

26/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Biscberrybuilding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11090521 . The registered office is 150 Bush Road, Cuxton, Rochester, Kent, ME2 1HB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No Depreciation
Plant & Machinery	Straight line @ 25%
Motor Vehicles	Straight line @ 20%
Computer Equipment	25% on Cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 6 April 2024	381,891	8,455	16,886	1,525	408,757
Additions	-	-	-	325	325

As at 5 April 2025	381,891	8,455	16,886	1,850	409,082

...CONTINUED

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Biscberrybuilding Ltd

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

Depreciation
As at 6 April 2024	-	7,748	14,421	499	22,668
Provided during the period	-	707	3,378	462	4,547

As at 5 April 2025	-	8,455	17,799	961	27,215

Net Book Value
As at 5 April 2025	381,891	-	(913 )	889	381,867

As at 6 April 2024	381,891	707	2,465	1,026	386,089

5. Stocks

	2025		2024
	£		£

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	179	29,863
VAT	29,890	9,086
Net wages	-	1,661
Directors' loan accounts	5,560	15,123

	35,629	55,733

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	34,059	44,397
Bank loans and overdrafts	59,810	26,614
Other loans	42,150	2,150
Other taxes and social security	31,626	12,555
Net wages	6,507	-
CIS Liability	37,630	22,179
Pensions Payable	(159 )	(1,201 )
Directors' loan accounts	326,967	395,613
Amounts owed to related parties	83,070	222,468

	621,660	724,775

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	300

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