REGISTERED NUMBER: 11756914 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025

FOR

BERESFORD HOUSE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr L Berry

Mr D O'Connell

REGISTERED OFFICE:

869 High Road

London

N12 8QA

REGISTERED NUMBER:

11756914 (England and Wales)

ACCOUNTANTS:

EA

Chartered Accountants

869 High Road

London

N12 8QA

FIXED ASSETS

Tangible assets

4

395,018

504,316

CURRENT ASSETS

Debtors

5

280,681

265,717

Cash at bank and in hand

231,510

5,992

512,191

271,709

CREDITORS

Amounts falling due within one year

6

520,920

290,166

NET CURRENT LIABILITIES

(8,729

)

(18,457

)

TOTAL ASSETS LESS CURRENT LIABILITIES

386,289

485,859

CREDITORS

Amounts falling due after more than one year

7

(337,859

)

(215,057

)

PROVISIONS FOR LIABILITIES

(17,500

)

(17,500

)

NET ASSETS

30,930

253,302

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

30,830

253,202

30,930

253,302

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2026 and were signed on its behalf by:

Mr L Berry - Director

Mr D O'Connell - Director

1.	STATUTORY INFORMATION

Beresford House Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE 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.

The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

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

Short leasehold

-

Straight line over 15 years

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

DEFERRED TAX

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 period 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.

HIRE PURCHASE AND LEASING COMMITMENTS

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

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 25 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

222,272

102,296

462,188

1,580

788,336

Additions

-

20,951

105,380

6,801

133,132

Disposals

-

-

(185,070

)

-

(185,070

)

At 31 July 2025

222,272

123,247

382,498

8,381

736,398

DEPRECIATION

At 1 February 2024

54,369

51,709

176,882

1,060

284,020

Charge for period

22,241

21,472

117,458

3,792

164,963

Eliminated on disposal

-

-

(107,603

)

-

(107,603

)

At 31 July 2025

76,610

73,181

186,737

4,852

341,380

NET BOOK VALUE

At 31 July 2025

145,662

50,066

195,761

3,529

395,018

At 31 January 2024

167,903

50,587

285,306

520

504,316

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,787

53,836

Other debtors

264,894

211,881

280,681

265,717

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

66,667

-

Hire purchase contracts

49,904

135,220

Trade creditors

8,268

1,927

Taxation and social security

329,398

82,153

Other creditors

66,683

70,866

520,920

290,166

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

94,445

-

Hire purchase contracts

243,414

215,057

337,859

215,057

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

66,667

-

Other loans

2,071

6,980

68,738

6,980

Amounts falling due between one and two years:

Bank loans - 1-2 years

66,667

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

27,778

-

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY