Berry Brothers (Tormarton) Limited

(Registration number: 08212872)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	45,152	48,417
Current assets
Debtors	5	21,502	21,633
Cash at bank and in hand		23,247	25,757
		44,749	47,390
Creditors: Amounts falling due within one year	6	(27,794)	(29,270)
Net current assets		16,955	18,120
Net assets		62,107	66,537
Capital and reserves
Called up share capital	7	100	100
Profit and loss account		62,007	66,437
Total equity		62,107	66,537

Berry Brothers (Tormarton) Limited

(Registration number: 08212872)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the Board on 21 October 2026 and signed on its behalf by:
 

.........................................

J M Berry
Director

Berry Brothers (Tormarton) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1st Floor
25 King Street
Bristol
BS1 4PB
United Kingdom

2	Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in compliance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The company’s financial statements have been prepared on a going concern basis. The directors have considered a period of twelve months from the date of approval of the financial statements and believe that the company is able to meet liabilities as they fall due.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental income in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Berry Brothers (Tormarton) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Government grants

Government grants are recognised, using the accrual model, at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible fixed assets

Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible fixed assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than assets under construction over their estimated useful lives, as follows:

Tractors	25% on reducing balance
Improvements to property	5% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Berry Brothers (Tormarton) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible fixed assets

	Property improvements  £	Tractors  £	Total £
Cost
At 1 November 2024	63,073	14,000	77,073
At 31 October 2025	63,073	14,000	77,073
Depreciation
At 1 November 2024	15,099	13,557	28,656
Charge for the year	3,154	111	3,265
At 31 October 2025	18,253	13,668	31,921
Carrying amount
At 31 October 2025	44,820	332	45,152
At 31 October 2024	47,974	443	48,417

Berry Brothers (Tormarton) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5	Debtors: amounts falling due within one year

	2025 £	2024 £
Other debtors	21,288	21,303
VAT	214	330
	21,502	21,633

6

Creditors

	Note	2025 £	2024 £
Corporation tax		6,699	5,311
Accruals		6,852	8,874
Directors' loan accounts		14,243	15,085
		27,794	29,270

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100