Berkshire Land and Energy Limited - Period Ending 2016-04-30

Registration number: 07904857

Berkshire Land and Energy Limited

Unaudited Abbreviated Accounts

for the Year Ended 30 April 2016
 

Berkshire Land and Energy Limited
Contents

Abbreviated Balance Sheet 1

Notes to the Abbreviated Accounts 2 to 3

Berkshire Land and Energy Limited
(Registration number: 07904857)
Abbreviated Balance Sheet at 30 April 2016

		Note			2016 £			2015 £
Fixed assets
Tangible fixed assets		2			1,508			1,774
Current assets
Debtors					91,032			5,510
Cash at bank and in hand					42,659			3,289
					133,691			8,799
Creditors: Amounts falling due within one year					(66,852)			(8,862)
Net current assets/(liabilities)					66,839			(63)
Total assets less current liabilities					68,347			1,711
Capital and reserves
Called up share capital		3			100			100
Profit and loss account					68,247			1,611
Shareholders' funds					68,347			1,711

For the year ending 30 April 2016 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 director acknowledges his 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 director on 26 January 2017

.........................................
I Knott
Director

The notes on pages 2 to 3 form an integral part of these financial statements.
Page 1

Berkshire Land and Energy Limited
Notes to the Abbreviated Accounts for the Year Ended 30 April 2016
......... continued

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective January 2015).

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Office equipment	15% reducing balance basis

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

2	Fixed assets

		Tangible assets £			Total £
Cost
At 1 May 2015		2,208			2,208
At 30 April 2016		2,208			2,208
Depreciation
At 1 May 2015		434			434
Charge for the year		266			266
At 30 April 2016		700			700
Net book value
At 30 April 2016		1,508			1,508
At 30 April 2015		1,774			1,774

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Berkshire Land and Energy Limited
Notes to the Abbreviated Accounts for the Year Ended 30 April 2016
......... continued

3	Share capital

Allotted, called up and fully paid shares

	2016						2015
		No.			£			No.			£
Ordinary A shares of £1 each		90			90			90			90
Ordinary B shares of £1 each		10			10			10			10
		100			100			100			100

New shares allotted

During the year - having an aggregate nominal value of £nil were allotted for an aggregate consideration of £nil.

During the year - having an aggregate nominal value of £nil were allotted for an aggregate consideration of £nil.

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