Berechurch Hall Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02461564

Berechurch Hall Limited

Filleted Unaudited Financial Statements

For the Year Ended

31 December 2025

Berechurch Hall Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Berechurch Hall Limited

Year Ended 31st December 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31st December 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

PEYTON TYLER MEARS Chartered accountants

Middleborough House 16 Middleborough Colchester Essex CO1 1QT

12 May 2026

Berechurch Hall Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	4		40,406	43,232

Current Assets

Debtors	5	10,541	10,959
Cash at bank and in hand		23,518	25,459
		---------	---------
		34,059	36,418

Creditors: amounts falling due within one year	6	1,165		15,579
		---------		---------
Net Current Assets			32,894	20,839
			---------	---------
Total Assets Less Current Liabilities			73,300	64,071
			---------	---------
Net Assets			73,300	64,071
			---------	---------

Berechurch Hall Limited

Statement of Financial Position (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and Reserves

Called up share capital	24	24
Share premium account	12,678	12,678
Profit and loss account	60,598	51,369
	---------	---------
Shareholders Funds	73,300	64,071
	---------	---------

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 31st December 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 .

These financial statements were approved by the board of directors and authorised for issue on 8 May 2026 , and are signed on behalf of the board by:

B Albone

Director

Company registration number: 02461564

Berechurch Hall Limited

Notes to the Financial Statements

Year Ended 31st December 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 Aston House, 57-59 Crouch Street, Colchester, Essex, CO3 3EY.

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.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue Recognition

The income shown in the Statement of Income and Retained Earnings represents service charges and ground rents receivable for the year.

Tangible Assets

No depreciation has been charged on the freehold property as in the opinion of the directors market value exceeds cost and there is a continual programme of repairs and refurbishment to ensure no diminution in value. This departure from the requirements of FRS102 is required in order for the financial statements to show a true and fair view.

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:

Solar panels	-	5% straight line
Fixtures and fittings	-	20% straight line
Plant & equipment	-	20% straight line
Sky Installation	-	100% straight line

	EV chargepoint system	-	10 % straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Tangible Assets

	Freehold property	Solar panels	Fixtures & fittings	Plant & equipment	EV chargepoint system	Total
	£	£	£	£	£	£
Cost
At 1 Jan 2025 and 31 Dec 2025	12,538	18,500	17,595	4,463	9,997	63,093
	---------	---------	---------	-------	-------	---------
Depreciation
At 1 Jan 2025	–	2,930	14,817	447	1,667	19,861
Charge for the year	–	925	454	447	1,000	2,826
	---------	---------	---------	-------	-------	---------
At 31 Dec 2025	–	3,855	15,271	894	2,667	22,687
	---------	---------	---------	-------	-------	---------
Carrying amount
At 31 Dec 2025	12,538	14,645	2,324	3,569	7,330	40,406
	---------	---------	---------	-------	-------	---------
At 31 Dec 2024	12,538	15,570	2,778	4,016	8,330	43,232
	---------	---------	---------	-------	-------	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	600	190
Other debtors	9,941	10,769
	---------	---------
	10,541	10,959
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	1,165	15,579
	-------	---------