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Company Registration No. 04641286 (England and Wales)
BERKELEY SURGICAL LIMITED Unaudited accounts for the year ended 31 January 2024
BERKELEY SURGICAL LIMITED Unaudited accounts Contents
Page
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BERKELEY SURGICAL LIMITED Company Information for the year ended 31 January 2024
Director
Dr Santdeep Harilal Paun
Company Number
04641286 (England and Wales)
Registered Office
SUITE 651 HCA AT THE SHARD ST THOMAS STREET LONDON SE1 9BS ENGLAND
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BERKELEY SURGICAL LIMITED Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,451 
4,601 
Investment property
1,646,850 
1,646,850 
1,650,301 
1,651,451 
Current assets
Debtors
989,122 
814,763 
Cash at bank and in hand
1,871,154 
1,784,240 
2,860,276 
2,599,003 
Creditors: amounts falling due within one year
(210,003)
(313,282)
Net current assets
2,650,273 
2,285,721 
Total assets less current liabilities
4,300,574 
3,937,172 
Provisions for liabilities
Deferred tax
(43,962)
(44,180)
Net assets
4,256,612 
3,892,992 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
337,279 
337,279 
Profit and loss account
3,919,233 
3,555,613 
Shareholders' funds
4,256,612 
3,892,992 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 October 2024 and were signed on its behalf by
Dr Santdeep Harilal Paun Director Company Registration No. 04641286
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BERKELEY SURGICAL LIMITED Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
BERKELEY SURGICAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04641286. The registered office is SUITE 651 HCA AT THE SHARD, ST THOMAS STREET, LONDON, SE1 9BS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
Straight line over 7 years
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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BERKELEY SURGICAL LIMITED Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
49,985 
59,930 
109,915 
At 31 January 2024
49,985 
59,930 
109,915 
Depreciation
At 1 February 2023
45,384 
59,930 
105,314 
Charge for the year
1,150 
- 
1,150 
At 31 January 2024
46,534 
59,930 
106,464 
Net book value
At 31 January 2024
3,451 
- 
3,451 
At 31 January 2023
4,601 
- 
4,601 
5
Investment property
2024 
£ 
Fair value at 1 February 2023
1,646,850 
At 31 January 2024
1,646,850 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
60,350 
78,231 
Other debtors
928,772 
736,532 
989,122 
814,763 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
154,901 
146,456 
Proposed dividends
- 
10,000 
Other creditors
55,102 
156,826 
210,003 
313,282 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
Debtors include £926,072 in loans made to companies under control of shareholders Mrs R Paun and Mr S H Paun (also director). No interest is payable on the loans which are repayable on demand.
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BERKELEY SURGICAL LIMITED Notes to the Accounts for the year ended 31 January 2024
10
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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