Neil Berridge Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 5221488

Neil Berridge Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

Neil Berridge Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	4		1,928	2,572

Current assets

Stocks		20,000	20,000
Debtors	5	9	–
Cash at bank and in hand		94,316	98,599
		---------	---------
		114,325	118,599

Creditors: amounts falling due within one year	6	105,166		107,029
		---------		---------
Net current assets			9,159	11,570
			--------	--------
Total assets less current liabilities			11,087	14,142

Provisions	366	489
	--------	--------
Net assets	10,721	13,653
	--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	10,720	13,652
	--------	--------
Shareholders funds	10,721	13,653
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

Neil Berridge Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 7 October 2026 , and are signed on behalf of the board by:

Mr N Berridge
Director

Company registration number: 5221488

Neil Berridge Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Abersgethin, Ffordd Glan y Mor, Talybont, Gwynedd, LL43 2AR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover represents invoiced sales of goods and services.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. 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 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 rates and laws.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Stocks

Stocks and work in progress are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	496	8,819	9,315
	----	-------	-------
Depreciation
At 1 April 2025	489	6,254	6,743
Charge for the year	2	642	644
	----	-------	-------
At 31 March 2026	491	6,896	7,387
	----	-------	-------
Carrying amount
At 31 March 2026	5	1,923	1,928
	----	-------	-------
At 31 March 2025	7	2,565	2,572
	----	-------	-------

5. Debtors

	2026	2025
	£	£
Other debtors	9	–
	----	----

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,150	1,099
Corporation tax	–	2,414
Other creditors	104,016	103,516
	---------	---------
	105,166	107,029
	---------	---------

7. Director's advances, credits and guarantees

There were no director's advances, credits or guarantees during the year.

8. Related party transactions

No transactions with related parties were undertaken during the year.