REGISTERED NUMBER:
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Abbreviated Unaudited Accounts |
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for the Year Ended 31 October 2016 |
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for |
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Berwicks Limited |
REGISTERED NUMBER:
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Abbreviated Unaudited Accounts |
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for the Year Ended 31 October 2016 |
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for |
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Berwicks Limited |
Berwicks Limited (Registered number: SC257822) |
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Contents of the Abbreviated Accounts |
for the Year Ended 31 October 2016 |
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Page |
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Company Information | 1 |
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Abbreviated Balance Sheet | 2 |
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Notes to the Abbreviated Accounts | 4 |
Berwicks Limited |
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Company Information |
for the Year Ended 31 October 2016 |
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DIRECTORS: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
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Berwicks Limited (Registered number: SC257822) |
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Abbreviated Balance Sheet |
31 October 2016 |
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31.10.16 | 31.10.15 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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Investments | 4 |
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CURRENT ASSETS |
Debtors |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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PROVISIONS FOR LIABILITIES |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 5 |
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Profit and loss account |
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SHAREHOLDERS' FUNDS |
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The directors acknowledge their responsibilities for: |
(a) |
ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and |
(b) |
preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
Berwicks Limited (Registered number: SC257822) |
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Abbreviated Balance Sheet - continued |
31 October 2016 |
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The financial statements were approved by the Board of Directors on
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Berwicks Limited (Registered number: SC257822) |
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Notes to the Abbreviated Accounts |
for the Year Ended 31 October 2016 |
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1. | ACCOUNTING POLICIES |
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Accounting convention |
The financial statements have been prepared under the historical cost convention and in accordance with the |
Financial Reporting Standard for Smaller Entities (effective January 2015). |
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Preparation of consolidated financial statements |
The financial statements contain information about Berwicks Limited as an individual company and do not |
contain consolidated financial information as the parent of a group. The company has taken the option under |
Section 398 of the Companies Act 2006 not to prepare consolidated financial statements. |
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Exemption from preparing a cash flow statement |
Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a |
small company. |
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Turnover |
Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts |
where turnover is recognised when the company obtains the right to consideration. |
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Goodwill |
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Tangible fixed assets |
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Freehold property | - |
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Plant and machinery | - |
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Fixtures and fittings | - |
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Computer equipment | - |
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Deferred tax |
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's 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 tax rates and laws. |
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Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no |
commitment to sell the asset. |
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Deferred tax assets and liabilities are not discounted. |
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Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension |
scheme are charged to the profit and loss account in the period to which they relate. |
Berwicks Limited (Registered number: SC257822) |
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Notes to the Abbreviated Accounts - continued |
for the Year Ended 31 October 2016 |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 November 2015 |
and 31 October 2016 |
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AMORTISATION |
At 1 November 2015 |
and 31 October 2016 |
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NET BOOK VALUE |
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At 31 October 2016 |
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At 31 October 2015 |
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3. | TANGIBLE FIXED ASSETS |
Total |
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COST |
At 1 November 2015 |
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Additions |
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At 31 October 2016 |
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DEPRECIATION |
At 1 November 2015 |
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Charge for year |
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At 31 October 2016 |
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NET BOOK VALUE |
At 31 October 2016 |
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At 31 October 2015 |
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4. | FIXED ASSET INVESTMENTS |
Investments |
other |
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loans |
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COST |
At 1 November 2015 |
and 31 October 2016 | 51 |
NET BOOK VALUE |
At 31 October 2016 |
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At 31 October 2015 |
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Berwicks Limited (Registered number: SC257822) |
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Notes to the Abbreviated Accounts - continued |
for the Year Ended 31 October 2016 |
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4. | FIXED ASSET INVESTMENTS - continued |
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The company's investments at the Balance Sheet date in the share capital of companies include the following: |
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Nature of business:
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Class of shares: | holding |
Ordinary | 51.00 |
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£ | £ |
Aggregate capital and reserves | (139,623 | ) | (34,006 | ) |
Loss for the year | (138,965 | ) | (25,693 | ) |
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5. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 31.10.16 | 31.10.15 |
value: | £ | £ |
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Ordinary | £1 |
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6. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
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The following advances and credits to a director subsisted during the years ended 31 October 2016 and |
31 October 2015: |
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31.10.16 | 31.10.15 |
£ | £ |
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Balance outstanding at start of year |
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( |
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Amounts advanced |
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Amounts repaid | ( |
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Balance outstanding at end of year | ( |
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