2022-07-012023-06-302023-06-30false13445361BERKELEY B LIMITED2024-03-0168209iso4217:GBPxbrli:pure134453612022-07-01134453612023-06-30134453612022-07-012023-06-30134453612021-06-08134453612022-06-30134453612021-06-082022-06-3013445361bus:SmallEntities2022-07-012023-06-3013445361bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3013445361bus:FullAccounts2022-07-012023-06-3013445361bus:PrivateLimitedCompanyLtd2022-07-012023-06-3013445361core:WithinOneYear2023-06-3013445361core:AfterOneYear2023-06-3013445361core:WithinOneYear2022-06-3013445361core:AfterOneYear2022-06-3013445361core:ShareCapital2023-06-3013445361core:SharePremium2023-06-3013445361core:RevaluationReserve2023-06-3013445361core:OtherReservesSubtotal2023-06-3013445361core:RetainedEarningsAccumulatedLosses2023-06-3013445361core:ShareCapital2022-06-3013445361core:SharePremium2022-06-3013445361core:RevaluationReserve2022-06-3013445361core:OtherReservesSubtotal2022-06-3013445361core:RetainedEarningsAccumulatedLosses2022-06-3013445361core:LandBuildings2023-06-3013445361core:PlantMachinery2023-06-3013445361core:Vehicles2023-06-3013445361core:FurnitureFittings2023-06-3013445361core:OfficeEquipment2023-06-3013445361core:NetGoodwill2023-06-3013445361core:IntangibleAssetsOtherThanGoodwill2023-06-3013445361core:ListedExchangeTraded2023-06-3013445361core:UnlistedNon-exchangeTraded2023-06-3013445361core:LandBuildings2022-06-3013445361core:PlantMachinery2022-06-3013445361core:Vehicles2022-06-3013445361core:FurnitureFittings2022-06-3013445361core:OfficeEquipment2022-06-3013445361core:NetGoodwill2022-06-3013445361core:IntangibleAssetsOtherThanGoodwill2022-06-3013445361core:ListedExchangeTraded2022-06-3013445361core:UnlistedNon-exchangeTraded2022-06-3013445361core:LandBuildings2022-07-012023-06-3013445361core:PlantMachinery2022-07-012023-06-3013445361core:Vehicles2022-07-012023-06-3013445361core:FurnitureFittings2022-07-012023-06-3013445361core:OfficeEquipment2022-07-012023-06-3013445361core:NetGoodwill2022-07-012023-06-3013445361core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3013445361core:ListedExchangeTraded2022-07-012023-06-3013445361core:UnlistedNon-exchangeTraded2022-07-012023-06-3013445361core:MoreThanFiveYears2022-07-012023-06-3013445361core:Non-currentFinancialInstruments2023-06-3013445361core:Non-currentFinancialInstruments2022-06-3013445361dpl:CostSales2022-07-012023-06-3013445361dpl:DistributionCosts2022-07-012023-06-3013445361core:LandBuildings2022-07-012023-06-3013445361core:PlantMachinery2022-07-012023-06-3013445361core:Vehicles2022-07-012023-06-3013445361core:FurnitureFittings2022-07-012023-06-3013445361core:OfficeEquipment2022-07-012023-06-3013445361dpl:AdministrativeExpenses2022-07-012023-06-3013445361core:NetGoodwill2022-07-012023-06-3013445361core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3013445361dpl:GroupUndertakings2022-07-012023-06-3013445361dpl:ParticipatingInterests2022-07-012023-06-3013445361dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3013445361core:ListedExchangeTraded2022-07-012023-06-3013445361dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3013445361core:UnlistedNon-exchangeTraded2022-07-012023-06-3013445361dpl:CostSales2021-06-082022-06-3013445361dpl:DistributionCosts2021-06-082022-06-3013445361core:LandBuildings2021-06-082022-06-3013445361core:PlantMachinery2021-06-082022-06-3013445361core:Vehicles2021-06-082022-06-3013445361core:FurnitureFittings2021-06-082022-06-3013445361core:OfficeEquipment2021-06-082022-06-3013445361dpl:AdministrativeExpenses2021-06-082022-06-3013445361core:NetGoodwill2021-06-082022-06-3013445361core:IntangibleAssetsOtherThanGoodwill2021-06-082022-06-3013445361dpl:GroupUndertakings2021-06-082022-06-3013445361dpl:ParticipatingInterests2021-06-082022-06-3013445361dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-082022-06-3013445361core:ListedExchangeTraded2021-06-082022-06-3013445361dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-082022-06-3013445361core:UnlistedNon-exchangeTraded2021-06-082022-06-3013445361core:NetGoodwill2023-06-3013445361core:IntangibleAssetsOtherThanGoodwill2023-06-3013445361core:LandBuildings2023-06-3013445361core:PlantMachinery2023-06-3013445361core:Vehicles2023-06-3013445361core:FurnitureFittings2023-06-3013445361core:OfficeEquipment2023-06-3013445361core:AfterOneYear2023-06-3013445361core:WithinOneYear2023-06-3013445361core:ListedExchangeTraded2023-06-3013445361core:UnlistedNon-exchangeTraded2023-06-3013445361core:ShareCapital2023-06-3013445361core:SharePremium2023-06-3013445361core:RevaluationReserve2023-06-3013445361core:OtherReservesSubtotal2023-06-3013445361core:RetainedEarningsAccumulatedLosses2023-06-3013445361core:NetGoodwill2022-06-3013445361core:IntangibleAssetsOtherThanGoodwill2022-06-3013445361core:LandBuildings2022-06-3013445361core:PlantMachinery2022-06-3013445361core:Vehicles2022-06-3013445361core:FurnitureFittings2022-06-3013445361core:OfficeEquipment2022-06-3013445361core:AfterOneYear2022-06-3013445361core:WithinOneYear2022-06-3013445361core:ListedExchangeTraded2022-06-3013445361core:UnlistedNon-exchangeTraded2022-06-3013445361core:ShareCapital2022-06-3013445361core:SharePremium2022-06-3013445361core:RevaluationReserve2022-06-3013445361core:OtherReservesSubtotal2022-06-3013445361core:RetainedEarningsAccumulatedLosses2022-06-3013445361core:NetGoodwill2021-06-0813445361core:IntangibleAssetsOtherThanGoodwill2021-06-0813445361core:LandBuildings2021-06-0813445361core:PlantMachinery2021-06-0813445361core:Vehicles2021-06-0813445361core:FurnitureFittings2021-06-0813445361core:OfficeEquipment2021-06-0813445361core:AfterOneYear2021-06-0813445361core:WithinOneYear2021-06-0813445361core:ListedExchangeTraded2021-06-0813445361core:UnlistedNon-exchangeTraded2021-06-0813445361core:ShareCapital2021-06-0813445361core:SharePremium2021-06-0813445361core:RevaluationReserve2021-06-0813445361core:OtherReservesSubtotal2021-06-0813445361core:RetainedEarningsAccumulatedLosses2021-06-0813445361core:AfterOneYear2022-07-012023-06-3013445361core:WithinOneYear2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3013445361core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3013445361core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3013445361core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3013445361core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3013445361core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3013445361core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3013445361core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3013445361core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3013445361core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3013445361core:Non-currentFinancialInstrumentscore:CostValuation2022-06-3013445361core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-3013445361core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-3013445361core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-3013445361core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-3013445361core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-3013445361core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-3013445361core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-3013445361core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-3013445361bus:Director12022-07-012023-06-30

BERKELEY B LIMITED

Registered Number
13445361
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

BERKELEY B LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

ZHANG, Lifang

Registered Address

35 Pond Street
London
NW3 2PN

Registered Number

13445361 (England and Wales)
BERKELEY B LIMITED
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,291,6911,291,691
1,291,6911,291,691
Current assets
Debtors3,0933,093
3,0933,093
Creditors amounts falling due within one year4(4,057)(4,057)
Net current assets (liabilities)(964)(964)
Total assets less current liabilities1,290,7271,290,727
Creditors amounts falling due after one year5(1,295,264)(1,295,264)
Net assets(4,537)(4,537)
Capital and reserves
Called up share capital1,8001,800
Profit and loss account(6,337)(6,337)
Shareholders' funds(4,537)(4,537)
The financial statements were approved and authorised for issue by the Director on 1 March 2024, and are signed on its behalf by:
ZHANG, Lifang
Director
Registered Company No. 13445361
BERKELEY B LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 July 221,291,6911,291,691
At 30 June 231,291,6911,291,691
Net book value
At 30 June 231,291,6911,291,691
At 30 June 221,291,6911,291,691
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,0574,057
Total4,0574,057
5.Creditors: amounts due after one year

2023

2022

££
Other creditors1,295,2641,295,264
Total1,295,2641,295,264