Berry And Clarkson Ltd

Berry And Clarkson Ltd
Contents Page
For the year ended 31 July 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Berry And Clarkson Ltd Accountants' Report For the year ended 31 July 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Berry And Clarkson Ltd for the year ended 31 July 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Berry And Clarkson Ltd for the year ended 31 July 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Berry And Clarkson Ltd , as a body, in accordance with the terms of our engagement letter dated 28 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Berry And Clarkson Ltd and state those matters that we have agreed to state to the Board of Directors of Berry And Clarkson Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berry And Clarkson Ltd and its Board of Directors as a body for our work or for this report It is your duty to ensure that Berry And Clarkson 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 profit Berry And Clarkson Ltd. You consider that Berry And Clarkson 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 Berry And Clarkson 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. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 28 October 2026 1

Berry And Clarkson Ltd
Accountants' Report
For the year ended 31 July 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Berry And Clarkson Ltd for the year ended 31 July 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Berry And Clarkson Ltd for the year ended 31 July 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Berry And Clarkson Ltd , as a body, in accordance with the terms of our engagement letter dated 28 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Berry And Clarkson Ltd and state those matters that we have agreed to state to the Board of Directors of Berry And Clarkson Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berry And Clarkson Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Berry And Clarkson 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 profit Berry And Clarkson Ltd. You consider that Berry And Clarkson 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 Berry And Clarkson 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.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
28 October 2026

1

Berry And Clarkson Ltd
Statement of Financial Position
As at 31 July 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,246	1,660
		1,246	1,660
Current assets
Debtors		725	520
Cash at bank and in hand		23,990	28,355
		24,715	28,875
Creditors: amount falling due within one year		(11,460)	(11,436)
Net current assets		13,255	17,439

Total assets less current liabilities		14,501	19,099
Provisions for liabilities		(237)	(315)
Net assets		14,264	18,784

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		14,164	18,684
Shareholders' funds		14,264	18,784

For the year ended 31 July 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 28 October 2026 and were signed by:

-------------------------------
Paul Berry
Director

2

Berry And Clarkson Ltd
Notes to the Abridged Financial Statements
For the year ended 31 July 2026

General Information

Berry And Clarkson Ltd is a private company, limited by shares, registered in England and Wales, registration number 11643364, registration address 8 Willow Close, Anderton, Chorley, Lancashire, PR6 9PJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 1 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 August 2025	1,373	22,125	1,626	25,124
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 July 2026	1,373	22,125	1,626	25,124
Depreciation
At 01 August 2025	1,221	21,175	1,067	23,463
Charge for year	38	237	140	415
On disposals	-	-	-	-
At 31 July 2026	1,259	21,412	1,207	23,878
Net book values
Closing balance as at 31 July 2026	114	713	419	1,246
Opening balance as at 01 August 2025	152	949	559	1,660

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

3