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Company Registration No. 12656565 (England and Wales)
Bergman Holt Limited Unaudited accounts for the year ended 31 October 2025
Bergman Holt Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bergman Holt Limited Company Information for the year ended 31 October 2025
Directors
Mr Emiljan Gega Mr Nishit Jayantilal Kotak
Company Number
12656565 (England and Wales)
Registered Office
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Bergman Holt Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,222
40,250
Current assets
Debtors
5
25,760
96,230
Cash at bank and in hand
7,050
84,040
32,810
180,270
Creditors: amounts falling due within one year
6
(131,055)
(244,946)
Net current liabilities
(98,245)
(64,676)
Total assets less current liabilities
(97,023)
(24,426)
Provisions for liabilities
Deferred tax
(232)
(7,648)
Net liabilities
(97,255)
(32,074)
Capital and reserves
Called up share capital
2,060
2,060
Profit and loss account
(99,315)
(34,134)
Shareholders' funds
(97,255)
(32,074)
For the year ending 31 October 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 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 of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by
Mr Nishit Jayantilal Kotak Director Company Registration No. 12656565
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Bergman Holt Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Bergman Holt Limited is a private company, limited by shares, registered in England and Wales, registration number 12656565. The registered office is JHW Azoth Ltd, 13 The Close, Norwich, Norfolk, NR1 4DS, 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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
15% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Bergman Holt Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
62,890
568
2,147
65,605
Disposals
(62,890)
-
-
(62,890)
At 31 October 2025
-
568
2,147
2,715
Depreciation
At 1 November 2024
24,268
388
699
25,355
Charge for the year
-
44
362
406
On disposals
(24,268)
-
-
(24,268)
At 31 October 2025
-
432
1,061
1,493
Net book value
At 31 October 2025
-
136
1,086
1,222
At 31 October 2024
38,622
180
1,448
40,250
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,760
96,230
Other debtors
20,000
-
25,760
96,230
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
29,088
87,094
Trade creditors
10,560
24,240
Taxes and social security
42,205
62,534
Other creditors
-
71,033
Loans from directors
49,202
45
131,055
244,946
7
Average number of employees
During the year the average number of employees was 5 (2024: 6).
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