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REGISTERED NUMBER: SC580956 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BERKELEY CLINIC UK LTD

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BERKELEY CLINIC UK LTD

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: Dr M A Gow
Dr G R McLean





REGISTERED OFFICE: 5 Newton Terrace
Glasgow
G3 7PJ





REGISTERED NUMBER: SC580956 (Scotland)





ACCOUNTANTS: Profit Counts Limited
13 Glasgow Road
Paisley
Renfrewshire
PA1 3QS

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

ABRIDGED BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 125,903 148,286
Tangible assets 5 818,216 849,738
Investments 6 1 1
944,120 998,025

CURRENT ASSETS
Stocks 17,500 17,500
Debtors 141,948 63,453
Cash at bank and in hand 121,307 191,942
280,755 272,895
CREDITORS
Amounts falling due within one year 428,643 324,916
NET CURRENT LIABILITIES (147,888 ) (52,021 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

796,232

946,004

CREDITORS
Amounts falling due after more than one
year

(722,013

)

(809,272

)

PROVISIONS FOR LIABILITIES 8 (21,993 ) (19,839 )
NET ASSETS 52,226 116,893

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 52,126 116,793
SHAREHOLDERS' FUNDS 52,226 116,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

ABRIDGED BALANCE SHEET - continued
31 December 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 25 September 2024 and were signed on its behalf by:




Dr G R McLean - Director



Dr M A Gow - Director


BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Berkeley Clinic UK Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold Property - 2% straight line
Plant & Machinery - 20% straight line
Fixtures & Fittings - 15% reducing balance
Computer Equipment - 15 % reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 year 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 year was 21 (2022 - 20 ) .

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023
and 31 December 2023 223,829
AMORTISATION
At 1 January 2023 75,543
Amortisation for year 22,383
At 31 December 2023 97,926
NET BOOK VALUE

At 31 December 2023 125,903
At 31 December 2022 148,286

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023 1,052,359
Additions 37,805
At 31 December 2023 1,090,164
DEPRECIATION
At 1 January 2023 202,621
Charge for year 69,327
At 31 December 2023 271,948
NET BOOK VALUE
At 31 December 2023 818,216
At 31 December 2022 849,738

The net book value of tangible fixed assets includes £1,550 (2022 - £9,575) in respect of assets held under hire purchase contracts. The depreciation on these assets were £1,690 (2022 - £2,641).

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 January 2023
and 31 December 2023 1
NET BOOK VALUE
At 31 December 2023 1
At 31 December 2022 1

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

7. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank Loans 552,221 614,677
Hire purchase contracts 268 2,764
552,489 617,441

The bank loan is secured by way of standard security over the freehold property at 5 Newton Terrace, Glasgow, G3 7PJ

The hire purchase creditors are secured by the assets being financed.

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 21,993 19,839

Deferred
tax
£   
Balance at 1 January 2023 19,839
Provided during year 2,154
Balance at 31 December 2023 21,993

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
Dr G R McLean
Balance outstanding at start of year (1,422 ) 4,820
Amounts advanced 230,242 -
Amounts repaid (160,000 ) (6,242 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 68,820 (1,422 )

Dr M A Gow
Balance outstanding at start of year - (20,000 )
Amounts advanced 88,237 20,000
Amounts repaid (53,333 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 34,904 -

BERKELEY CLINIC UK LTD (REGISTERED NUMBER: SC580956)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

At the year end, the company was owed £103,724 by the directors (2022: £1,422 the company was owed by a director). Interest is charged on these loans at 5%.

During the year one director received dividends of £120,000, the other director received dividends of £43,333 and waived dividends of £76,667.