Berkshire Fixings Limited - Filleted accounts

Registered number

05094354

Berkshire Fixings Limited

Unaudited Filleted Accounts

30 April 2026

Berkshire Fixings Limited
Registered number:		05094354
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		12,186			14,301

Current assets
Stocks		163,140			149,312
Debtors	4	81,234			84,790
Cash at bank and in hand		24,780			50,270
		269,154			284,372

Creditors: amounts falling due within one year	5	(133,508)			(165,017)

Net current assets			135,646			119,355

Total assets less current liabilities			147,832			133,656

Provisions for liabilities			(3,046)			(3,575)


Net assets			144,786			130,081

Capital and reserves
Called up share capital			100			100
Profit and loss account			144,686			129,981

Shareholders' funds			144,786			130,081

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D J Eldridge
Director
Approved by the board on 6 July 2026

Berkshire Fixings Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the amounts derived from the provision of goods and services in the UK which falls within the company's ordinary activities stated after trade discounts and net of value added tax.
	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and equipment	25% reducing balance
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			5		4


3	Tangible fixed assets
		Plant and equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2025	41,321		31,603		72,924
	Additions	1,947		-		1,947
	Disposals	-		-		-
	At 30 April 2026	43,268		31,603		74,871

	Depreciation
	At 1 May 2025	38,131		20,492		58,623
	Charge for the year	1,284		2,778		4,062
	On disposals	-		-		-
	At 30 April 2026	39,415		23,270		62,685

	Net book value
	At 30 April 2026	3,853		8,333		12,186
	At 30 April 2025	3,190		11,111		14,301


4	Debtors			2026		2025
£					£

	Trade debtors			75,379		77,826
	Other debtors			5,855		6,964
				81,234		84,790


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			55,923		72,585
	Taxation and social security costs			19,299		21,146
	Other creditors			58,286		71,286
				133,508		165,017



6	Related party transactions

	The director has provided an interest free loan to the company. The amount owed to the director at 30th April 2026 is £58,286.

7	Other information

	Berkshire Fixings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	24 Leicester
	Crown Wood
	Bracknell
	Berkshire
	RG12 0TS