Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2023-01-01No description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09784826 2022-12-31 09784826 2023-01-01 2023-12-31 09784826 2021-11-01 2022-10-31 09784826 2023-12-31 09784826 2022-10-31 09784826 c:Director2 2023-01-01 2023-12-31 09784826 d:CurrentFinancialInstruments 2023-12-31 09784826 d:CurrentFinancialInstruments 2022-10-31 09784826 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09784826 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 09784826 d:ShareCapital 2023-12-31 09784826 d:ShareCapital 2022-10-31 09784826 d:RetainedEarningsAccumulatedLosses 2023-12-31 09784826 d:RetainedEarningsAccumulatedLosses 2022-10-31 09784826 c:FRS102 2023-01-01 2023-12-31 09784826 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 09784826 c:FullAccounts 2023-01-01 2023-12-31 09784826 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09784826 d:EntityControlledByKeyManagementPersonnel1 2023-01-01 2023-12-31 09784826 d:EntityControlledByKeyManagementPersonnel1 2023-12-31 09784826 d:EntityControlledByKeyManagementPersonnel1 2022-10-31 09784826 2 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 09784826










BERKELEY INTERIORS AND MANAGEMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
BERKELEY INTERIORS AND MANAGEMENT LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BERKELEY INTERIORS AND MANAGEMENT LIMITED
FOR THE PERIOD ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Berkeley Interiors And Management Limited for the period ended 31 December 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

This report is made solely to the director of Berkeley Interiors And Management Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Berkeley Interiors And Management Limited  and state those matters that we have agreed to state to the director of Berkeley Interiors And Management Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berkeley Interiors And Management Limited and its director for our work or for this report. 

It is your duty to ensure that Berkeley Interiors And Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Berkeley Interiors And Management Limited. You consider that Berkeley Interiors And Management Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Berkeley Interiors And Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Xeinadin London Limited
 
Accountants
  
Becket House
36 Old Jewry
London
EC2R 8DD
15 July 2024
Page 1

 
BERKELEY INTERIORS AND MANAGEMENT LIMITED
REGISTERED NUMBER: 09784826

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
32,881
26,204

Cash at bank and in hand
 5 
8,280
27,545

  
41,161
53,749

Creditors: amounts falling due within one year
 6 
(34,250)
(57,618)

Net current assets/(liabilities)
  
 
 
6,911
 
 
(3,869)

Total assets less current liabilities
  
6,911
(3,869)

  

Net assets/(liabilities)
  
6,911
(3,869)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
6,811
(3,969)

  
6,911
(3,869)


Page 2

 
BERKELEY INTERIORS AND MANAGEMENT LIMITED
REGISTERED NUMBER: 09784826
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S B Hilal
Director

Date: 15 July 2024

The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
BERKELEY INTERIORS AND MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Berkeley Interiors and Management Limited is a private limited company incorporated in England and Wales. The address of the registered office is given in the company information of these financial statements

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
BERKELEY INTERIORS AND MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Trade debtors
32,121
23,859

Other debtors
-
2,245

Called up share capital not paid
760
100

32,881
26,204



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
8,280
27,545

8,280
27,545



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
507
1,200

Other taxation and social security
570
-

Other creditors
32,073
54,918

Accruals and deferred income
1,100
1,500

34,250
57,618



7.


Related party transactions

As at the balance sheet date an amount was owed to Berkeley Lettings and Management Ltd, a company under common control. During the year net transactions amounting to £17,968 were incurred and the balance owed by Berkeley Lettings and Management Ltd of £16,298 was written off at the year end (2022: owed to Berkeley Lettings £1,670).

 
Page 5