Registration number:
Lower Berghill Holdings Ltd
for the Year Ended 30 April 2026
Lower Berghill Holdings Ltd
Contents
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Company Information |
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Directors' Report |
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Accountants' Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Lower Berghill Holdings Ltd
Company Information
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Directors |
Mr Simon Hudson Mr Fraser Simon Hudson |
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Registered office |
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Accountants |
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Lower Berghill Holdings Ltd
Directors' Report for the Year Ended 30 April 2026
The directors present their report and the financial statements for the year ended 30 April 2026.
Directors of the company
The directors who held office during the year were as follows:
Principal activity
The principal activity of the company is mixed farming
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Lower Berghill Holdings Ltd
for the Year Ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lower Berghill Holdings Ltd for the year ended 30 April 2026 as set out on pages 4 to 6 from the company's accounting records and from information and explanations you have given us.
It is your duty to ensure that Lower Berghill Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Lower Berghill Holdings Ltd. You consider that Lower Berghill Holdings Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Lower Berghill Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
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Hereford
HR1 2PL
Lower Berghill Holdings Ltd
(Registration number: 12237381)
Balance Sheet as at 30 April 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Net assets |
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Capital and reserves |
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Retained earnings |
9,260 |
42,157 |
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Shareholders' funds |
9,260 |
42,157 |
For the financial 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.
Directors' responsibilities:
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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’.
Approved and authorised by the
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Lower Berghill Holdings Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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General information |
The company is a private company limited by share capital, incorporated in England.
The address of its registered office is:
England
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
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, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Lower Berghill Holdings Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was