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07704903 dpl-frs:CostSales dpl-frs:Item12 2019-12-14 07704903 dpl-frs:CostSales dpl-frs:Item12 2020-12-14 07704903 dpl-frs:DistributionCosts dpl-frs:Item12 2019-12-15 2020-12-14 07704903 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-12-15 2020-12-14 07704903 1 2019-12-15 2020-12-14 07704903 frs-countries:EnglandWales 2019-12-15 2020-12-14
Registered number: 07704903
BERKSHIRE LAW CHAMBER LIMITED
Unaudited Financial Statements
For The Year Ended 14 December 2021
Accountax Point

Accountants And Tax Advisors

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07704903
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 619 825
619 825
CURRENT ASSETS
Debtors 4 9,843 4,053
Cash at bank and in hand 16,138 22,652
25,981 26,705
Creditors: Amounts Falling Due Within One Year 5 (2,880 ) (2,613 )
NET CURRENT ASSETS (LIABILITIES) 23,101 24,092
TOTAL ASSETS LESS CURRENT LIABILITIES 23,720 24,917
Creditors: Amounts Falling Due After More Than One Year 6 (14,781 ) (17,000 )
NET ASSETS 8,939 7,917
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 8,839 7,817
SHAREHOLDERS' FUNDS 8,939 7,917
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For the year ending 14 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Akhtar Gondal
Director
13/09/2022
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2020: 1)
- 1
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3. Tangible Assets
Plant & Machinery
£
Cost
As at 15 December 2020 3,539
As at 14 December 2021 3,539
Depreciation
As at 15 December 2020 2,714
Provided during the period 206
As at 14 December 2021 2,920
Net Book Value
As at 14 December 2021 619
As at 15 December 2020 825
4. Debtors
2021 2020
£ £
Due within one year
Trade debtors 9,843 2,369
9,843 2,369
Due after more than one year
Directors loan account - 1,684
- 1,684
9,843 4,053
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 1 -
Bank loans and overdrafts 1,941 -
Corporation tax 288 213
Other creditors 650 2,400
2,880 2,613
6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 14,781 17,000
14,781 17,000
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7. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
8. General Information
BERKSHIRE LAW CHAMBER LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07704903 . The registered office is UNIT 8 WEST POINT, 328 BATH ROAD, HOUNSLOW, TW4 7HW.
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