Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 09994334 J Grosskopf iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09994334 2023-02-28 09994334 2024-02-28 09994334 2023-03-01 2024-02-28 09994334 frs-core:CurrentFinancialInstruments 2024-02-28 09994334 frs-core:Non-currentFinancialInstruments 2024-02-28 09994334 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-28 09994334 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-01 2024-02-28 09994334 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 09994334 frs-core:RevaluationReserve 2023-02-28 09994334 frs-core:RevaluationReserve 2024-02-28 09994334 frs-core:ShareCapital 2024-02-28 09994334 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 09994334 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 09994334 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 09994334 frs-bus:SmallEntities 2023-03-01 2024-02-28 09994334 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 09994334 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 09994334 frs-bus:Director1 2023-03-01 2024-02-28 09994334 frs-core:CurrentFinancialInstruments 1 2024-02-28 09994334 frs-countries:EnglandWales 2023-03-01 2024-02-28 09994334 2022-02-28 09994334 2023-02-28 09994334 2022-03-01 2023-02-28 09994334 frs-core:CurrentFinancialInstruments 2023-02-28 09994334 frs-core:Non-currentFinancialInstruments 2023-02-28 09994334 frs-core:RevaluationReserve 2023-02-28 09994334 frs-core:ShareCapital 2023-02-28 09994334 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09994334 frs-core:CurrentFinancialInstruments 1 2023-02-28 09994334 frs-core:CurrentFinancialInstruments 2 2023-02-28 09994334 frs-core:CurrentFinancialInstruments 3 2023-02-28
Registered number: 09994334
Berkeley London Investments Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09994334
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 625,000 725,000
625,000 725,000
CURRENT ASSETS
Debtors 5 7,102 43,986
Cash at bank and in hand 9,742 1,014
16,844 45,000
Creditors: Amounts Falling Due Within One Year 6 (118,982 ) (153,577 )
NET CURRENT ASSETS (LIABILITIES) (102,138 ) (108,577 )
TOTAL ASSETS LESS CURRENT LIABILITIES 522,862 616,423
Creditors: Amounts Falling Due After More Than One Year 7 (481,346 ) (448,718 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (13,710 )
NET ASSETS 41,516 153,995
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 7,370 93,660
Profit and Loss Account 34,046 60,235
SHAREHOLDERS' FUNDS 41,516 153,995
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Page 2
For the year ending 28 February 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J Grosskopf
Director
27/11/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Berkeley London Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09994334 . The registered office is 41 Craven Walk, London, N16 6BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rental income. Turnover is reduced for estimated rent-free and vacant periods and other similar allowances.

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 March 2023 725,000
Revaluation (100,000 )
As at 28 February 2024 625,000
Net Book Value
As at 28 February 2024 625,000
As at 1 March 2023 725,000
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 7,102 9,057
Other debtors - 100
Other debtors (3) - 34,829
7,102 43,986
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 5,128
Corporation tax - 3,139
Other creditors 74,620 66,360
Other creditors (1) 42,460 -
Other creditors (2) - 57,444
Accruals and deferred income 1,902 1,562
Directors' loan accounts - 19,944
118,982 153,577
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 481,346 448,718
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Reserves
Revaluation Reserve
£
As at 1 March 2023 93,660
Deficit on revaluation (86,290)
As at 28 February 2024 7,370
Page 5