IRIS Accounts Production v23.3.0.418 SC166722 Board of Directors 1.7.22 30.6.23 30.6.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1667222022-06-30SC1667222023-06-30SC1667222022-07-012023-06-30SC1667222021-06-30SC1667222021-07-012022-06-30SC1667222022-06-30SC166722ns10:Originalns15:Scotland2022-07-012023-06-30SC166722ns14:PoundSterlingns10:Original2022-07-012023-06-30SC166722ns10:Originalns10:Director12022-07-012023-06-30SC166722ns10:Original2022-07-012023-06-30SC166722ns10:Original2023-06-30SC166722ns10:Originalns10:PrivateLimitedCompanyLtd2022-07-012023-06-30SC166722ns10:Originalns10:SmallEntities2022-07-012023-06-30SC166722ns10:Originalns10:AuditExempt-NoAccountantsReport2022-07-012023-06-30SC166722ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-30SC166722ns10:SmallCompaniesRegimeForAccountsns10:Original2022-07-012023-06-30SC166722ns10:Originalns10:FullAccounts2022-07-012023-06-30SC166722ns10:Originalns10:OrdinaryShareClass12022-07-012023-06-30SC166722ns10:Originalns10:Director22022-07-012023-06-30SC166722ns10:CompanySecretary1ns10:Original2022-07-012023-06-30SC166722ns10:Originalns10:RegisteredOffice2022-07-012023-06-30SC166722ns10:Original2022-06-30SC166722ns10:Originalns5:CurrentFinancialInstruments2023-06-30SC166722ns10:Originalns5:CurrentFinancialInstruments2022-06-30SC166722ns10:Originalns5:Non-currentFinancialInstruments2023-06-30SC166722ns10:Originalns5:Non-currentFinancialInstruments2022-06-30SC166722ns5:ShareCapitalns10:Original2023-06-30SC166722ns5:ShareCapitalns10:Original2022-06-30SC166722ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-06-30SC166722ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-30SC166722ns10:Original2021-07-012022-06-30SC166722ns10:Originalns5:MotorVehicles2022-07-012023-06-30SC166722ns10:Originalns5:MotorVehicles2023-06-30SC166722ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-30SC166722ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-30SC166722ns10:Originalns10:OrdinaryShareClass12023-06-30
REGISTERED NUMBER: SC166722 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Berkeley Computer Hire Limited

Berkeley Computer Hire Limited (Registered number: SC166722)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Berkeley Computer Hire Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mr Paul Craig
Mrs Yvonne A Craig





SECRETARY: Mrs Yvonne A Craig





REGISTERED OFFICE: 79 Berkeley Street
Glasgow
G3 7DX





REGISTERED NUMBER: SC166722 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Berkeley Computer Hire Limited (Registered number: SC166722)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,996 -

CURRENT ASSETS
Stock 45,392 27,579
Debtors 5 89,661 43,769
Cash at bank and in hand 14,205 19,273
149,258 90,621
CREDITORS
Amounts falling due within one year 6 25,466 13,845
NET CURRENT ASSETS 123,792 76,776
TOTAL ASSETS LESS CURRENT
LIABILITIES

132,788

76,776

CREDITORS
Amounts falling due after more than one
year

7

3,978

5,982
NET ASSETS 128,810 70,794

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 128,710 70,694
SHAREHOLDERS' FUNDS 128,810 70,794

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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 Computer Hire Limited (Registered number: SC166722)

Balance Sheet - continued
30 June 2023


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2024 and were signed on its behalf by:





Mr Paul Craig - Director


Berkeley Computer Hire Limited (Registered number: SC166722)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Berkeley Computer Hire Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

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

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Berkeley Computer Hire Limited (Registered number: SC166722)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
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.

Grant income
Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
Additions 11,995
At 30 June 2023 11,995
DEPRECIATION
Charge for year 2,999
At 30 June 2023 2,999
NET BOOK VALUE
At 30 June 2023 8,996

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 30,014 14,122
Other debtors 59,647 29,647
89,661 43,769

Berkeley Computer Hire Limited (Registered number: SC166722)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,003 1,953
Trade creditors 6,686 73
Taxation and social security 14,603 5,987
Other creditors 2,174 5,832
25,466 13,845

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 3,978 5,982

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100