| Bereys Buildings Management Company Limited |
| Registered number: |
04073606 |
| Balance Sheet |
| as at 17 March 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Current assets |
| Debtors |
3 |
|
31,572 |
|
|
26,105 |
| Cash at bank and in hand |
|
|
59,232 |
|
|
57,899 |
|
|
|
90,804 |
|
|
84,004 |
|
| Creditors: amounts falling due within one year |
4 |
|
(102,966) |
|
|
(132,057) |
|
| Net current liabilities |
|
|
|
(12,162) |
|
|
(48,053) |
|
| Total assets less current liabilities |
|
|
|
(12,162) |
|
|
(48,053) |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(42,303) |
|
|
- |
|
|
|
| Net liabilities |
|
|
|
(54,465) |
|
|
(48,053) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
31 |
|
|
31 |
| Profit and loss account |
|
|
|
(54,496) |
|
|
(48,084) |
|
| Shareholders' funds |
|
|
|
(54,465) |
|
|
(48,053) |
|
|
|
|
|
|
|
|
| The directors are 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 directors acknowledge their 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. |
|
| Julian Moss |
|
|
| Mr J. Moss |
| Director |
| Approved by the board on 19 August 2026 |
|
| Bereys Buildings Management Company Limited |
| Notes to the Accounts |
| for the year ended 17 March 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
25,397 |
|
21,285 |
|
Prepayments |
6,175 |
|
4,820 |
|
|
|
|
|
|
31,572 |
|
26,105 |
|
|
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
945 |
|
- |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
86,047 |
|
76,720 |
|
Other creditors |
15,974 |
|
55,337 |
|
|
|
|
|
|
102,966 |
|
132,057 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Other creditors |
42,303 |
|
- |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Bereys Buildings Management Company Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
35 Cardigan Street |
|
Liverpool |
|
L15 1HA |
|
| 7 |
Related Party Transactions |
|
|
The following related party transactions were undertaken during the year |
|
|
During the period a Company under common control received charges of: |
|
|
£39327 (2025 £11773) and repaid amounts of £30000 |
|
As at the balance Sheet date the amounts owing to this Company |
|
totalled £86047.30( 2025 £ 76720) |
|
|
No further transactions with related parties were undertaken such as are required to be disclosed |
|
in accordance with " The Financial Reporting Standard applicable in the UK and Republic of Ireland " |
|
| 8 |
Going Concern |
|
|
The Company is able to meet its day to day capital requirements through |
|
the support of its Directors. Therefore the Directors consider it appropriate |
|
to prepare the financial statements on a going concern basis. |
|
| 9 |
Share Capital |
2,026 |
|
2,025 |
|
|
Allotted, Called up and Fully paid |
31 |
|
31 |
|
| 10 |
Directors Advances, Credits and Guarantees. |
|
|
No Director received advances, credits or guarantees during the current or previous |
|
accounting periods . |