Company registration number 04759698 (England and Wales)
R Beresford Limited
Unaudited Financial Statements
For the year ended 9 October 2025
R Beresford Limited
Company Information
Director
R Beresford
Secretary
Mrs V P Beresford
Company number
04759698
Registered office
Chester House
Lloyd Drive
Cheshire Oaks Business Park
Ellesmere Port
England
CH65 9HQ
R Beresford Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
R Beresford Limited
Statement Of Financial Position
As at 9 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
3,634
4,846
Current assets
Stocks
24,700
9,500
Debtors
6
119,399
117,210
Cash at bank and in hand
29,509
68,406
173,608
195,116
Creditors: amounts falling due within one year
7
(52,474)
(69,869)
Net current assets
121,134
125,247
Net assets
124,768
130,093
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
124,766
130,091
Total equity
124,768
130,093

For the financial year ended 9 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 17 August 2026
R Beresford
Director
Company registration number 04759698 (England and Wales)
R Beresford Limited
Notes to the financial statements
For the year ended 9 October 2025
- 2 -
1
Accounting policies
Company information

R Beresford Limited is a private company limited by shares incorporated in England and Wales. The registered office is Chester House, Lloyd Drive, Cheshire Oaks Business Park, Ellesmere Port, England, CH65 9HQ.

1.1
Basis of preparation

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

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

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been amortised evenly over its estimated useful life of twenty years.

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Plant and equipment
25% on reducing balance
1.5
Stocks

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

1.6
Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

1.7
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties.

R Beresford Limited
Notes to the financial statements (continued)
For the year ended 9 October 2025
1
Accounting policies
(Continued)
- 3 -
1.8
Taxation

Taxation for the year 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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

1.9

Debtors

Short term debtors are measured at transaction price, less any impairment.

1.10

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs.

2
Judgements and key sources of estimation uncertainty

Preparation of the financial statements requires management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made include:

- The useful economic lives of tangible fixed assets.

- The useful economic lives of intangible fixed assets.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
9
R Beresford Limited
Notes to the financial statements (continued)
For the year ended 9 October 2025
- 4 -
4
Intangible fixed assets
Goodwill
£
Cost
At 10 October 2024 and 9 October 2025
100,000
Amortisation and impairment
At 10 October 2024 and 9 October 2025
100,000
Carrying amount
At 9 October 2025
-
0
At 9 October 2024
-
0
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 10 October 2024 and 9 October 2025
82,642
Depreciation and impairment
At 10 October 2024
77,796
Depreciation charged in the year
1,212
At 9 October 2025
79,008
Carrying amount
At 9 October 2025
3,634
At 9 October 2024
4,846
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
119,399
117,210
R Beresford Limited
Notes to the financial statements (continued)
For the year ended 9 October 2025
- 5 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
15,000
14,400
Corporation tax
18,038
38,184
Other taxation and social security
2,906
1,241
Other creditors
16,530
16,044
52,474
69,869
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