Abbreviated Company Accounts - CHAS. BERGER & SON LIMITED

CHAS BERGER LIMITED - Company Information

00359611 CHAS. BERGER & SON LIMITED 2015-06-30 false 2014-07-01 2015-06-30 true 00359611 2014-07-01 2015-06-30 00359611 2015-06-30 00359611 2014-06-30 00359611 uk-gaap-cd-bus:Director1 2014-07-01 2015-06-30 00359611 uk-gaap-cd-bus:Director2 2014-07-01 2015-06-30 uk-gaap-cd-bus:OrdinaryShareClass1 2014-07-01 2015-06-30 uk-gaap-cd-bus:OrdinaryShareClass1 2015-06-30 uk-gaap-cd-bus:OrdinaryShareClass1 2014-06-30 uk-gaap-cd-bus:OrdinaryShareClass2 2014-07-01 2015-06-30 uk-gaap-cd-bus:OrdinaryShareClass2 2015-06-30 uk-gaap-cd-bus:OrdinaryShareClass2 2014-06-30 iso4217:GBP shares

Registered Number 00359611

CHAS. BERGER & SON LIMITED

Abbreviated Accounts

30 June 2015

CHAS. BERGER & SON LIMITED Registered Number 00359611

Abbreviated Balance Sheet as at 30 June 2015

	Notes	2015	2014
		£	£
Fixed assets
Tangible assets	2	331,536	190,335
		331,536	190,335
Current assets
Stocks		68,614	125,774
Debtors		1,804,544	1,872,073
Cash at bank and in hand		534,799	178,626
		2,407,957	2,176,473
Creditors: amounts falling due within one year		(1,969,609)	(1,697,075)
Net current assets (liabilities)		438,348	479,398
Total assets less current liabilities		769,884	669,733
Creditors: amounts falling due after more than one year		(124,500)	(65,780)
Provisions for liabilities		(8,350)	(9,020)
Total net assets (liabilities)		637,034	594,933
Capital and reserves
Called up share capital	3	20,000	20,000
Profit and loss account		617,034	574,933
Shareholders' funds		637,034	594,933

For the year ending 30 June 2015 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 17 March 2016

And signed on their behalf by:
P J REX, Director
R J REX, Director

CHAS. BERGER & SON LIMITED Registered Number 00359611

Notes to the Abbreviated Accounts for the period ended 30 June 2015

1Accounting Policies

Basis of measurement and preparation of accounts
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 policy
Turnover represents the value of work done on contracts during the year.

Tangible assets depreciation policy
tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset on a straight line basis over its expected useful life.
Leasehold improvements; over duration of lease
Fixtures fittings and equipment; 15-25%
Motor vehicles; 20%

Valuation information and policy
Balances on long-term contracts represent costs incurred on specific contracts, net of amounts invoiced and less any foreseeable losses. Attributable profits are included where the outcome of the contract can be assessed with reasonable certainty.

Other accounting policies
Assets obtained under HP contracts and finance leases are capitalised as fixed assets and depreciated over their useful lives. Liabilities under such agreements are included in creditors net of the finance charge allocated to future periods.

Deferred tax is provided in full where taxation is deferred by timing differences between the tax and accounting treatment of certain items. The deferred tax balance is not discounted.

2Tangible fixed assets

	£
Cost
At 1 July 2014	424,239
Additions	272,373
Disposals	(40,130)
Revaluations	-
Transfers	-
At 30 June 2015	656,482
Depreciation
At 1 July 2014	233,904
Charge for the year	120,372
On disposals	(29,330)
At 30 June 2015	324,946
Net book values
At 30 June 2015	331,536
At 30 June 2014	190,335

3Called Up Share Capital
Allotted, called up and fully paid:

	2015 £	2014 £
10,000 A Ordinary shares of £1 each	10,000	10,000
10,000 B Ordinary shares of £1 each	10,000	10,000

The holders of A Ordinary shares are entitled to be notified of, to attend and to vote at all general meetings. The holders of B Ordinary shares are entitled to be notified of and to attend all general meetings but not to vote..