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REGISTERED NUMBER: 05206927 (England and Wales)















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

for

Berkeley Shaw Real Estate Limited

Berkeley Shaw Real Estate Limited (Registered number: 05206927)






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 Real Estate Limited

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







DIRECTORS: J R Baybut
D J Morton





REGISTERED OFFICE: The Ternary
Units 1
26-33 Old Haymarket
Liverpool
Merseyside
L1 6ER





REGISTERED NUMBER: 05206927 (England and Wales)





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

Berkeley Shaw Real Estate Limited (Registered number: 05206927)

Balance Sheet
30 September 2023

30.9.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 64,653 672

CURRENT ASSETS
Debtors 5 142,676 35,028
Cash at bank and in hand 38,085 10,985
180,761 46,013
CREDITORS
Amounts falling due within one year 6 295,179 117,997
NET CURRENT LIABILITIES (114,418 ) (71,984 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(49,765

)

(71,312

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (49,865 ) (71,412 )
(49,765 ) (71,312 )

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:





J R Baybut - Director


Berkeley Shaw Real Estate Limited (Registered number: 05206927)

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

1. STATUTORY INFORMATION

Berkeley Shaw Real Estate 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.

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 the cost less estimated residual value of each asset over its estimated useful life.
Land and buildings - 12.5% on cost
Plant and machinery etc - 33% on reducing balance, 20% on cost and 15% on reducing balance

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 Real Estate Limited (Registered number: 05206927)

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2022 44,706 15,835 60,541
Additions - 79,871 79,871
Disposals (44,706 ) (15,834 ) (60,540 )
At 30 September 2023 - 79,872 79,872
DEPRECIATION
At 1 April 2022 44,706 15,163 59,869
Charge for period - 15,890 15,890
Eliminated on disposal (44,706 ) (15,834 ) (60,540 )
At 30 September 2023 - 15,219 15,219
NET BOOK VALUE
At 30 September 2023 - 64,653 64,653
At 31 March 2022 - 672 672

Berkeley Shaw Real Estate Limited (Registered number: 05206927)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 31.3.22
£    £   
Trade debtors 18,303 6,484
Amounts owed by group undertakings 47,792 17,321
Other debtors 76,581 11,223
142,676 35,028

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 31.3.22
£    £   
Payments on account 58,406 -
Trade creditors 14,987 14,461
Amounts owed to group undertakings 123,856 62,845
Taxation and social security 29,219 29,103
Other creditors 68,711 11,588
295,179 117,997

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.9.23 31.3.22
£    £   
Within one year 42,500 -
Between one and five years 210,000 -
In more than five years 192,500 -
445,000 -

8. 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.