2022-11-012023-10-312023-10-31false06881261BERKELEY SQUARE FOODS 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BERKELEY SQUARE FOODS LIMITED

Registered Number
06881261
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

BERKELEY SQUARE FOODS LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

Mr N S Malda
Mrs S Malda

Registered Address

7b Court Road
Ickenham
UB10 8TF

Registered Number

06881261 (England and Wales)
BERKELEY SQUARE FOODS LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3-2,656
Tangible assets444,67311,726
44,67314,382
Current assets
Stocks9,52811,088
Debtors5768,347656,277
Cash at bank and on hand96,405158,950
874,280826,315
Creditors amounts falling due within one year6(492,220)(469,750)
Net current assets (liabilities)382,060356,565
Total assets less current liabilities426,733370,947
Creditors amounts falling due after one year7(83,333)(133,333)
Net assets343,400237,614
Capital and reserves
Called up share capital100100
Profit and loss account343,300237,514
Shareholders' funds343,400237,614
The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2024, and are signed on its behalf by:
Mr N S Malda
Director
Registered Company No. 06881261
BERKELEY SQUARE FOODS LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current 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.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of eight years. Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20232022
Average number of employees during the year1410
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 22255,000255,000
At 31 October 23255,000255,000
Amortisation and impairment
At 01 November 22252,344252,344
Charge for year2,6562,656
At 31 October 23255,000255,000
Net book value
At 31 October 23--
At 31 October 222,6562,656
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 November 223,35015,72511,03612,99543,106
Additions-9,56027,7825,35442,696
At 31 October 233,35025,28538,81818,34985,802
Depreciation and impairment
At 01 November 223,01410,7508,4609,15631,380
Charge for year842,8384,5292,2989,749
At 31 October 233,09813,58812,98911,45441,129
Net book value
At 31 October 2325211,69725,8296,89544,673
At 31 October 223364,9752,5763,83911,726
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables11,1542,585
Amounts owed by group undertakings259,959179,309
Other debtors482,717464,527
Prepayments and accrued income14,5179,856
Total768,347656,277
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables29,57843,722
Bank borrowings and overdrafts50,00055,335
Amounts owed to related parties246,378217,985
Taxation and social security58,85272,920
Other creditors5391,268
Accrued liabilities and deferred income106,87378,520
Total492,220469,750
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts83,333133,333
Total83,333133,333
8.Related party transactions
Amounts owed by group undertakings relates to the following; Malda Holdings Ltd £245,509 (2022: £178,509), CND Universal Ltd £450 (2022: £800), CND World Ltd £14,000 (2022: Nil). The directors are also directors in these companies. Included in other debtors is £472,467 (2022: £454,277) relates to Malda Investments Ltd. Amounts owed to related parties relates to the following; Subway Universal Ltd £201,190 (2022: £162,149), Subworld Ltd £45,188 (2022: £55,836). The directors are also directors in these companies. Included in other creditors is the directors' current account balance of £312 (2022: £848), this relates to both the directors.