Relate AccountsProduction v2.7.2 v2.7.2 2023-02-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Property investment 31 October 2024 1 1 08359136 2024-01-31 08359136 2023-01-31 08359136 2022-01-31 08359136 2023-02-01 2024-01-31 08359136 2022-02-01 2023-01-31 08359136 uk-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08359136 uk-curr:PoundSterling 2023-02-01 2024-01-31 08359136 uk-bus:AbridgedAccounts 2023-02-01 2024-01-31 08359136 uk-core:ShareCapital 2024-01-31 08359136 uk-core:ShareCapital 2023-01-31 08359136 uk-core:RetainedEarningsAccumulatedLosses 2024-01-31 08359136 uk-core:RetainedEarningsAccumulatedLosses 2023-01-31 08359136 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-01-31 08359136 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-01-31 08359136 uk-bus:FRS102 2023-02-01 2024-01-31 08359136 2023-02-01 2024-01-31 08359136 uk-bus:Director1 2023-02-01 2024-01-31 08359136 uk-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
Berkeley Street Investments (Ireland) Limited
 
Abridged Unaudited Financial Statements
 
for the financial year ended 31 January 2024



Berkeley Street Investments (Ireland) Limited
Company Registration Number: 08359136
ABRIDGED BALANCE SHEET
as at 31 January 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 438,000 438,000
───────── ─────────
 
Creditors: amounts falling due within one year (270,381) (289,160)
───────── ─────────
Net Current Liabilities (270,381) (289,160)
───────── ─────────
Total Assets less Current Liabilities 167,619 148,840
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 167,519 148,740
───────── ─────────
Equity attributable to owners of the company 167,619 148,840
═════════ ═════════
 
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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.
For the financial year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 31 October 2024
           
________________________________          
Mr. Fintan Crowley          
Director          
           



Berkeley Street Investments (Ireland) Limited
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 January 2024

   
1. General Information
 
Berkeley Street Investments (Ireland) Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 08359136. The registered office of the company is. Property investment The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 January 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises gross rent receivable.
 
Investment properties
Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Abridged Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Abridged Profit and Loss Account.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2023 - 1).
 
  2024 2023
  Number Number
 
Management 1 1
  ═════════ ═════════
       
4. Tangible assets
  Investment Total
  properties  
     
  £ £
Cost or Valuation
At 1 February 2023 438,000 438,000
  ───────── ─────────
 
At 31 January 2024 438,000 438,000
  ───────── ─────────
Depreciation
At 1 February 2023 - -
  ───────── ─────────
At 31 January 2024 - -
  ───────── ─────────
Net book value
At 31 January 2024 438,000 438,000
  ═════════ ═════════
At 31 January 2023 438,000 438,000
  ═════════ ═════════
       
5. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 January 2024.
   
6. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.