Registered number
07840781
Berkeley Books
Abbreviated Accounts
31 March 2014
Berkeley Books
Registered number: 07840781
Abbreviated Balance Sheet
as at 31 March 2014
Notes 2014 2013
£ £
Fixed assets
Tangible assets 2 5,706 -
Current assets
Stocks 2,500 -
Cash at bank and in hand 13,605 9,043
16,105 9,043
Creditors: amounts falling due within one year - (450)
Net current assets 16,105 8,593
Net assets 21,811 8,593
Capital and reserves
Profit and loss account 21,811 8,593
Shareholder's funds 21,811 8,593
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
E Camper
Director
Approved by the board on 12 September 2014
Berkeley Books
Notes to the Abbreviated Accounts
for the year ended 31 March 2014
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment 25% straight line
Motor vehicles 25% straight line
Stocks
Stock is valued at the lower of cost and net realisable value.
Deferred taxation
Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.
2 Tangible fixed assets £
Cost
Additions 6,576
At 31 March 2014 6,576
Depreciation
Charge for the year 870
At 31 March 2014 870
Net book value
At 31 March 2014 5,706
Berkeley Books 07840781 false true 2013-04-01 2014-03-31 2014-03-31 E Camper 07840781 2013-04-01 2014-03-31 07840781 uk-bus:Director40 2013-04-01 2014-03-31 07840781 uk-gaap:PlantMachinery 2013-04-01 2014-03-31 07840781 uk-gaap:MotorVehicles 2013-04-01 2014-03-31 07840781 2014-03-31 07840781 2013-03-31 iso4217:GBP

Options

Monitor

  • Receive an alert email on changes to financial status
  • Early indications of liquidity problems
  • Warns when company reporting is overdue
  • Free service, no spam emails
Monitor Now

Please Help Us!

Was this document useful to you? Please Like our page. The more Likes we get, the more documents we can supply you free. Thanks.