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REGISTERED NUMBER: SC580956 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

BERKELEY CLINIC UK LTD

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2021




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BERKELEY CLINIC UK LTD

COMPANY INFORMATION
for the Year Ended 31 December 2021







DIRECTORS: Dr M A Gow
Dr G R McLean
C G Barral





REGISTERED OFFICE: 5 Newton Terrace
Glasgow
G3 7PJ





REGISTERED NUMBER: SC580956 (Scotland)





ACCOUNTANTS: Profit Counts Limited
13 Glasgow Road
Paisley
Renfrewshire
PA1 3QS

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

ABRIDGED BALANCE SHEET
31 December 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 170,669 193,052
Tangible assets 5 832,946 856,507
Investments 6 1 1
1,003,616 1,049,560

CURRENT ASSETS
Stocks 13,500 15,500
Debtors 34,164 25,046
Cash at bank and in hand 321,268 332,534
368,932 373,080
CREDITORS
Amounts falling due within one year 320,588 367,232
NET CURRENT ASSETS 48,344 5,848
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,051,960

1,055,408

CREDITORS
Amounts falling due after more than one
year

(900,374

)

(983,355

)

PROVISIONS FOR LIABILITIES 8 (8,393 ) (2,714 )
NET ASSETS 143,193 69,339

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 143,093 69,239
SHAREHOLDERS' FUNDS 143,193 69,339

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

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.

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

ABRIDGED BALANCE SHEET - continued
31 December 2021


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2021 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2022 and were signed on its behalf by:




Dr G R McLean - Director



Dr M A Gow - Director


BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2021

1. STATUTORY INFORMATION

Berkeley Clinic UK Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold Property - 2% straight line
Plant & Machinery - 20% straight line
Fixtures & Fittings - 15% reducing balance
Computer Equipment - 15 % reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 profit or loss in the period to which they relate.

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2021

2. ACCOUNTING POLICIES - continued

Government grants
Government grants received in respect of fixed assets are capitalised in the balance sheet as a liability and amortised as income to the profit and loss over the estimated life of the assets.

Government grants received in respect of revenue items are shown as income, in the Other income section of the accounts. Receipts from the Coronavirus Job Retention Scheme are show separately within the same section.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2020 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2021
and 31 December 2021 223,829
AMORTISATION
At 1 January 2021 30,777
Amortisation for year 22,383
At 31 December 2021 53,160
NET BOOK VALUE

At 31 December 2021 170,669
At 31 December 2020 193,052

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2021 949,075
Additions 28,584
At 31 December 2021 977,659
DEPRECIATION
At 1 January 2021 92,568
Charge for year 52,145
At 31 December 2021 144,713
NET BOOK VALUE
At 31 December 2021 832,946
At 31 December 2020 856,507

The net book value of tangible fixed assets includes £12,383 (2020 - £15,389) in respect of assets held under hire purchase contracts. The depreciation on these assets were £3,006 (2020 - £2,665).

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2021

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 January 2021
and 31 December 2021 1
NET BOOK VALUE
At 31 December 2021 1
At 31 December 2020 1

7. SECURED DEBTS

The following secured debts are included within creditors:

2021 2020
£    £   
Bank Loans 654,018 695,747
Hire purchase contracts 9,458 16,470
663,476 712,217

The bank loan is secured by way of standard security over the freehold property at 5 Newton Terrace, Glasgow, G3 7PJ

The hire purchase creditors are secured by the assets being financed.

8. PROVISIONS FOR LIABILITIES
2021 2020
£    £   
Deferred tax 8,393 2,714

Deferred
tax
£   
Balance at 1 January 2021 2,714
Provided during year 5,679
Balance at 31 December 2021 8,393

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2021 2020
value: £    £   
100 Ordinary 1 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the directors owed the company £24,820 (2020 - £5,000). This balance was repaid post year end.