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Company Registration No. 04641286 (England and Wales)
BERKELEY SURGICAL LIMITED Unaudited accounts for the year ended 31 January 2023
BERKELEY SURGICAL LIMITED Unaudited accounts Contents
Page
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BERKELEY SURGICAL LIMITED Company Information for the year ended 31 January 2023
Director
Dr Santdeep Harilal Paun
Company Number
04641286 (England and Wales)
Registered Office
SUITE 651 HCA AT THE SHARD ST THOMAS STREET LONDON SE1 9BS ENGLAND
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BERKELEY SURGICAL LIMITED Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,601 
14,698 
Investment property
1,646,850 
1,646,850 
1,651,451 
1,661,548 
Current assets
Debtors
814,763 
841,227 
Cash at bank and in hand
1,784,240 
1,491,311 
2,599,003 
2,332,538 
Creditors: amounts falling due within one year
(313,282)
(376,947)
Net current assets
2,285,721 
1,955,591 
Total assets less current liabilities
3,937,172 
3,617,139 
Creditors: amounts falling due after more than one year
- 
(175,000)
Provisions for liabilities
Deferred tax
(44,180)
(46,099)
Net assets
3,892,992 
3,396,040 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
337,279 
337,279 
Profit and loss account
3,555,613 
3,058,661 
Shareholders' funds
3,892,992 
3,396,040 
For the year ending 31 January 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 October 2023 and were signed on its behalf by
Dr Santdeep Harilal Paun Director Company Registration No. 04641286
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BERKELEY SURGICAL LIMITED Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
BERKELEY SURGICAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04641286. The registered office is SUITE 651 HCA AT THE SHARD, ST THOMAS STREET, LONDON, SE1 9BS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
Straight line over 7 years
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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BERKELEY SURGICAL LIMITED Notes to the Accounts for the year ended 31 January 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2022
49,985 
59,930 
109,915 
At 31 January 2023
49,985 
59,930 
109,915 
Depreciation
At 1 February 2022
43,851 
51,366 
95,217 
Charge for the year
1,533 
8,564 
10,097 
At 31 January 2023
45,384 
59,930 
105,314 
Net book value
At 31 January 2023
4,601 
- 
4,601 
At 31 January 2022
6,134 
8,564 
14,698 
5
Investment property
2023 
£ 
Fair value at 1 February 2022
1,646,850 
At 31 January 2023
1,646,850 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
78,231 
102,954 
Other debtors
736,532 
738,273 
814,763 
841,227 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
20,000 
Taxes and social security
146,456 
169,205 
Proposed dividends
10,000 
- 
Other creditors
156,826 
187,742 
313,282 
376,947 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
175,000 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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BERKELEY SURGICAL LIMITED Notes to the Accounts for the year ended 31 January 2023
10
Transactions with related parties
Debtors include £736,532 in loans made to companies under control of shareholders Mrs R Paun and Mr S H Paun (also director). No interest is payable on the loans which are repayable on demand.
11
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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