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Registered number: 03749943














LEWIS BERKELEY LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
LEWIS BERKELEY LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 8


 
LEWIS BERKELEY LIMITED
REGISTERED NUMBER:03749943

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
31,579
31,854

  
31,579
31,854

Current assets
  

Stocks
  
98,655
84,344

Debtors: amounts falling due within one year
 5 
965,116
1,051,556

Cash at bank and in hand
 6 
1,222,147
1,120,765

  
2,285,918
2,256,665

Creditors: amounts falling due within one year
 7 
(392,947)
(491,614)

Net current assets
  
 
 
1,892,971
 
 
1,765,051

Total assets less current liabilities
  
1,924,550
1,796,905

Provisions for liabilities
  

Deferred tax
 8 
(2,897)
(2,968)

  
 
 
(2,897)
 
 
(2,968)

Net assets
  
1,921,653
1,793,937


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,921,553
1,793,837

  
1,921,653
1,793,937


1

 
LEWIS BERKELEY LIMITED
REGISTERED NUMBER:03749943
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 January 2025.




Ray Ormiston
Director

The notes on pages 3 to 8 form part of these financial statements.

2

 
LEWIS BERKELEY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

The company is a private company limited by shares and is registered in England and Wales, the company registration number is 03749943.  
The principal place of business is 19 Russell Street, Windsor SL4 1HQ.

The principal activity of the company continued to be that of Chartered Surveyor and related activities.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue from fees receivabe for services provided by Chartered surveyors is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

 Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

3

 
LEWIS BERKELEY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

 Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.7

 Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
Not depreciated
Fixtures and fittings
-
25%
Straight Line
Computer equipment
-
33%
Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

4

 
LEWIS BERKELEY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

 Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

 Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

 Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

 Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

 Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.13

 Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.14

 Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 -6).

5

 
LEWIS BERKELEY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Freehold property
Fixtures, Fittings & Equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2023
20,000
70,608
63,215
153,823


Additions
-
2,765
3,937
6,702



At 30 April 2024

20,000
73,373
67,152
160,525



Depreciation


At 1 May 2023
-
63,707
58,263
121,970


Charge for the year on owned assets
-
3,825
3,151
6,976



At 30 April 2024

-
67,532
61,414
128,946



Net book value



At 30 April 2024
20,000
5,841
5,738
31,579



At 30 April 2023
20,000
6,901
4,953
31,854


5.


Debtors

2024
2023
£
£


Trade debtors
404,036
504,526

Amounts owed by associated undertakings
508,499
508,499

Other debtors
8,967
8,967

Prepayments and accrued income
43,614
29,564

965,116
1,051,556



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,222,147
1,120,765


6

 
LEWIS BERKELEY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
18,499
224,207

Corporation tax
177,291
124,718

Other taxation and social security
134,506
112,072

Other creditors
5,759
6,647

Accruals and deferred income
56,892
23,970

392,947
491,614


2024
2023
£
£

Other taxation and social security

PAYE/NI control
5,919
6,148

VAT control
128,587
105,923

134,506
112,071



8.


Deferred taxation




2024


£






At beginning of year
(2,968)


Charged to profit or loss
71



At end of year
(2,897)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(2,897)
(2,968)

(2,897)
(2,968)


9.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separateley from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £11,285 (2023 - £11,353).

7

 
LEWIS BERKELEY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

10.


Related party transactions

During the year dividends of £365,000 (2023 - £200,000) was paid to directors.
During the year the company paid rent of £30,000 (2023 - £30,000), to Lewis Berkeley Directors SSAS, a scheme for the benefit of the directors of the company.
At the year end an amount of £22,701 (2023 - £22,701) was owed by Lewis Berkeley Directors SSAS to Lewis Berkeley Limited.
During the year the company paid rent of £34,570 (2023 - £25,880) to Lewis Berkeley Property Limited.
At the year end an amount of £485,798 (2023 - £485,898) was owed to the company by Lewis Berkeley Property Limited, a company with common ownership.

 
8