Silverfin false false 31/12/2024 01/01/2024 31/12/2024 Mr M Kavanagh 26/04/2023 Mr T J Tobin-Webster 24/02/2021 20 March 2026 The principal activity of the company during the year was construction project managing. 13224239 2024-12-31 13224239 bus:Director1 2024-12-31 13224239 bus:Director2 2024-12-31 13224239 2023-12-31 13224239 core:CurrentFinancialInstruments 2024-12-31 13224239 core:CurrentFinancialInstruments 2023-12-31 13224239 core:ShareCapital 2024-12-31 13224239 core:ShareCapital 2023-12-31 13224239 core:RetainedEarningsAccumulatedLosses 2024-12-31 13224239 core:RetainedEarningsAccumulatedLosses 2023-12-31 13224239 2024-01-01 2024-12-31 13224239 bus:FilletedAccounts 2024-01-01 2024-12-31 13224239 bus:SmallEntities 2024-01-01 2024-12-31 13224239 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 13224239 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13224239 bus:Director1 2024-01-01 2024-12-31 13224239 bus:Director2 2024-01-01 2024-12-31 13224239 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Company No: 13224239 (England and Wales)

# BERRY HILL ESTATES LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

BERRY HILL ESTATES LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

BERRY HILL ESTATES LTD

## BALANCE SHEET

As at 31 December 2024
BERRY HILL ESTATES LTD

## BALANCE SHEET (continued)

As at 31 December 2024

| Note | 2024 |  | 2023
|  | £ |  | £
Current assets |  |  |  |
Stocks | 3 | 554,117 |  | 550,157
Cash at bank and in hand |  | 30 |  | 105
|  | 554,147 |  | 550,262
Creditors: amounts falling due within one year | 4 | ( 571,051) |  | ( 565,597)
Net current liabilities |  | (16,904) |  | (15,335)
Total assets less current liabilities |  | (16,904) |  | (15,335)
Net liabilities |  | ( 16,904) |  | ( 15,335)
Capital and reserves |  |  |  |
Called-up share capital |  | 5 |  | 5
Profit and loss account |  | ( 16,909 ) |  | ( 15,340 )
Total shareholders' deficit |  | ( 16,904) |  | ( 15,335)

For the financial year ending 31 December 2024 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Berry Hill Estates Ltd (registered number: 13224239) were approved and authorised for issue by the Board of Directors on 20 March 2026. They were signed on its behalf by:

Mr T J Tobin-Webster Director |  | Mr M Kavanagh Director

BERRY HILL ESTATES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
BERRY HILL ESTATES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Berry Hill Estates Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Leanne House, 6 Avon Close, Weymouth, DT4 9UX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £16,904. The Company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. 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.

#### 2. Employees

| 2024 |  | 2023
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

The company is run and administered by the directors of the company for whom no contracts of service are in place.

#### 3. Stocks

| 2024 |  | 2023
| £ |  | £
Stocks | 554,117 |  | 550,157

#### 4. Creditors: amounts falling due within one year

| 2024 |  | 2023
| £ |  | £
Trade creditors | 13,590 |  | 13,590
Other creditors | 557,461 |  | 552,007
| 571,051 |  | 565,597

Included within other creditors are loans from the directors, which are interest-free and repayable on demand.
Included within other creditors is a loan from personnel who have a participating interest in the company, which is interest-free and repayable on demand. At the balance sheet date, the amount due to key personnel was £196,000 (2023 - £196,000).

#### 5. Related party transactions

Other related party transactions

During the year, the company provided services to another connected company, which was conducted at open market value.