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Company Registration No. 04433147 (England and Wales)
D W Berryman Limited Unaudited accounts for the year ended 30 September 2025
D W Berryman Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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D W Berryman Limited Company Information for the year ended 30 September 2025
Director
David William Berryman
Secretary
Laura Jane Berryman
Company Number
04433147 (England and Wales)
Registered Office
Berryman Electrical Unit 1 Murray Business Centre Orpington Kent BR5 3RE England
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D W Berryman Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
62,352
15,107
Current assets
Inventories
5
1,580,348
717,154
Debtors
6
467,738
106,392
Cash at bank and in hand
845,380
938,354
2,893,466
1,761,900
Creditors: amounts falling due within one year
7
(1,131,178)
(452,266)
Net current assets
1,762,288
1,309,634
Total assets less current liabilities
1,824,640
1,324,741
Provisions for liabilities
Deferred tax
(15,587)
(3,776)
Net assets
1,809,053
1,320,965
Capital and reserves
Called up share capital
8
101
101
Profit and loss account
1,808,952
1,320,864
Shareholders' funds
1,809,053
1,320,965
For the year ending 30 September 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 May 2026 and were signed on its behalf by
David William Berryman Director Company Registration No. 04433147
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D W Berryman Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
D W Berryman Limited is a private company, limited by shares, registered in England and Wales, registration number 04433147. The registered office is Berryman Electrical, Unit 1 Murray Business Centre, Orpington, Kent, BR5 3RE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the Company's ability to continue as a going concern.
Turnover
Turnover consists wholly of revenue from construction contracts. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Where the outcome of a contract can be measured reliably, revenue 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. If the outcome of a contract cannot be measured reliably, turnover is only recognised to the extent that it is probable that costs are recoverable. When it is probable that a loss will occur on a contract, this is recognised in full immediately.
Work In Progress
Work In Progress represents the difference in turnover and the difference in costs billed in the accounting period, compared to turnover and costs as measured per the Company's revenue recognition policy. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Pension costs
The Company operates a defined pension contribution scheme. Contributions are charged to the statement of income as they become payable in accordance with the rules of the scheme.
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D W Berryman Limited Notes to the Accounts for the year ended 30 September 2025
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Financial instruments
The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Basic financial assets: Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Basic financial liabilities: Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Equity instruments: Equity instruments issued by the Company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.
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D W Berryman Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
57,457
9,000
66,457
Additions
945
65,040
65,985
Disposals
-
(9,000)
(9,000)
At 30 September 2025
58,402
65,040
123,442
Depreciation
At 1 October 2024
44,148
7,202
51,350
Charge for the year
3,355
13,587
16,942
On disposals
-
(7,202)
(7,202)
At 30 September 2025
47,503
13,587
61,090
Net book value
At 30 September 2025
10,899
51,453
62,352
At 30 September 2024
13,309
1,798
15,107
5
Inventories
2025
2024
£
£
Work in progress
1,580,348
717,154
1,580,348
717,154
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
198,310
68,795
Trade debtors
225,225
2,853
Accrued income and prepayments
40,270
34,744
Other debtors
3,933
-
467,738
106,392
7
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
43,586
-
Trade creditors
789,678
308,614
Taxes and social security
292,180
138,405
Other creditors
5,734
5,247
1,131,178
452,266
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D W Berryman Limited Notes to the Accounts for the year ended 30 September 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
1 Class B Shares of £1 each
1
1
101
101
9
Pension commitments
The Company operates a defined contribution pension scheme. The assets of the schemes are held separately from those of the Company in independently administered funds. The pension cost charge represents contributions payable by the Company to the funds and amounted to £149,210 (2024: £166,705). Contributions totalling £5,734 (2024: £5,241) were payable to the fund at the balance sheet date and are included in creditors.
10
Operating lease commitments
2025
2024
£
£
At 30 September 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
43,978
41,445
Later than one year and not later than five years
57,996
101,975
101,974
143,420
11
Average number of employees
During the year the average number of employees was 18 (2024: 17).
- 8 -