Company Registration No. 08172718 (England and Wales)
James Berlin & Associates Limited
Unaudited accounts
for the year ended 30 April 2026
James Berlin & Associates Limited
Unaudited accounts
Contents
James Berlin & Associates Limited
Company Information
for the year ended 30 April 2026
Company Number
08172718 (England and Wales)
Registered Office
53 Holmesley Road
Borehamwood
Hertfordshire
WD6 1FU
England
Accountants
Rich Tax Ltd
53 Holmesley Road
Borehamwood
WD6 1FU
James Berlin & Associates Limited
Statement of financial position
as at 30 April 2026
Tangible assets
37,608
49,571
Cash at bank and in hand
198,465
240,435
Creditors: amounts falling due within one year
(73,621)
(78,047)
Net current assets
162,376
177,423
Total assets less current liabilities
199,984
226,994
Creditors: amounts falling due after more than one year
(17,419)
(48,746)
Provisions for liabilities
Deferred tax
(9,402)
(12,393)
Net assets
173,163
165,855
Called up share capital
100
100
Profit and loss account
173,063
165,755
Shareholders' funds
173,163
165,855
For the year ending 30 April 2026 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 12 October 2026 and were signed on its behalf by
James Berlin
Director
Company Registration No. 08172718
James Berlin & Associates Limited
Notes to the Accounts
for the year ended 30 April 2026
James Berlin & Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 08172718. The registered office is 53 Holmesley Road, Borehamwood, Hertfordshire, WD6 1FU, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 May 2025
94,504
10,189
104,693
At 30 April 2026
94,504
10,760
105,264
At 1 May 2025
48,398
6,724
55,122
Charge for the year
11,526
1,008
12,534
At 30 April 2026
59,924
7,732
67,656
At 30 April 2026
34,580
3,028
37,608
At 30 April 2025
46,106
3,465
49,571
James Berlin & Associates Limited
Notes to the Accounts
for the year ended 30 April 2026
Amounts falling due within one year
Trade debtors
37,182
15,035
Accrued income and prepayments
200
-
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
31,327
9,879
Taxes and social security
29,920
55,489
Loans from directors
490
356
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
17,419
48,746
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).