IRIS Accounts Production v24.1.0.578 12355942 Board of Directors 1.4.22 30.9.23 30.9.23 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh123559422022-03-31123559422023-09-30123559422022-04-012023-09-30123559422020-12-31123559422021-01-012022-03-31123559422022-03-3112355942ns15:EnglandWales2022-04-012023-09-3012355942ns14:PoundSterling2022-04-012023-09-3012355942ns10:Director12022-04-012023-09-3012355942ns10:PrivateLimitedCompanyLtd2022-04-012023-09-3012355942ns10:SmallEntities2022-04-012023-09-3012355942ns10:AuditExempt-NoAccountantsReport2022-04-012023-09-3012355942ns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-09-3012355942ns10:SmallCompaniesRegimeForAccounts2022-04-012023-09-3012355942ns10:FullAccounts2022-04-012023-09-3012355942ns10:Director22022-04-012023-09-3012355942ns10:Director32022-04-012023-09-3012355942ns10:RegisteredOffice2022-04-012023-09-3012355942ns5:CurrentFinancialInstruments2023-09-3012355942ns5:CurrentFinancialInstruments2022-03-3112355942ns5:ShareCapital2023-09-3012355942ns5:ShareCapital2022-03-3112355942ns5:SharePremium2023-09-3012355942ns5:SharePremium2022-03-3112355942ns5:RetainedEarningsAccumulatedLosses2023-09-3012355942ns5:RetainedEarningsAccumulatedLosses2022-03-3112355942ns5:CostValuation2022-03-3112355942ns5:AdditionsToInvestments2023-09-3012355942ns5:CostValuation2023-09-3012355942ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3012355942ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-31
REGISTERED NUMBER: 12355942 (England and Wales)















Financial Statements for the Period 1 April 2022 to 30 September 2023

for

Berkeley Shaw Holdings Limited

Berkeley Shaw Holdings Limited (Registered number: 12355942)






Contents of the Financial Statements
for the Period 1 April 2022 to 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Berkeley Shaw Holdings Limited

Company Information
for the Period 1 April 2022 to 30 September 2023







DIRECTORS: D J Morton
J R Baybut





REGISTERED OFFICE: 35 Liverpool Road
Great Crosby
Liverpool
United Kingdom
L23 5SD





REGISTERED NUMBER: 12355942 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

Berkeley Shaw Holdings Limited (Registered number: 12355942)

Balance Sheet
30 September 2023

30.9.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 1,055,661 1,040,661

CURRENT ASSETS
Debtors 5 186,988 2,434
Cash at bank 1,833 -
188,821 2,434
CREDITORS
Amounts falling due within one year 6 138,281 44,094
NET CURRENT ASSETS/(LIABILITIES) 50,540 (41,660 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,106,201

999,001

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 998,001 998,001
Retained earnings 107,200 -
1,106,201 999,001

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

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 Income Statement has not been delivered.

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




G Robinson - Director


Berkeley Shaw Holdings Limited (Registered number: 12355942)

Notes to the Financial Statements
for the Period 1 April 2022 to 30 September 2023

1. STATUTORY INFORMATION

Berkeley Shaw Holdings Limited is a private company, limited by shares , registered in England and Wales. 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.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Taxation
Taxation for the period 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.


Berkeley Shaw Holdings Limited (Registered number: 12355942)

Notes to the Financial Statements - continued
for the Period 1 April 2022 to 30 September 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2022 1,040,661
Additions 15,000
At 30 September 2023 1,055,661
NET BOOK VALUE
At 30 September 2023 1,055,661
At 31 March 2022 1,040,661

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 31.3.22
£    £   
Amounts owed by group undertakings 184,800 -
Other debtors 2,188 2,434
186,988 2,434

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 31.3.22
£    £   
Amounts owed to group undertakings 138,281 21,294
Other creditors - 22,800
138,281 44,094

Berkeley Shaw Holdings Limited (Registered number: 12355942)

Notes to the Financial Statements - continued
for the Period 1 April 2022 to 30 September 2023

7. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.