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Company No: 11465701 (England and Wales)

BERKELEYS MANAGEMENT SERVICES LTD

Unaudited Financial Statements
For the financial year ended 31 July 2024
Pages for filing with the registrar

BERKELEYS MANAGEMENT SERVICES LTD

Unaudited Financial Statements

For the financial year ended 31 July 2024

Contents

BERKELEYS MANAGEMENT SERVICES LTD

COMPANY INFORMATION

For the financial year ended 31 July 2024
BERKELEYS MANAGEMENT SERVICES LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 July 2024
DIRECTOR James Conyers
REGISTERED OFFICE Wellington House Aviator Court
Clifton Moor
York
YO30 4UZ
United Kingdom
COMPANY NUMBER 11465701 (England and Wales)
ACCOUNTANT Morrell Middleton Auditors Ltd
Chartered Certified Accountants
Wellington House
Aviator Court
York
YO30 4UZ
BERKELEYS MANAGEMENT SERVICES LTD

BALANCE SHEET

As at 31 July 2024
BERKELEYS MANAGEMENT SERVICES LTD

BALANCE SHEET (continued)

As at 31 July 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 3,303 4,403
3,303 4,403
Current assets
Stocks 4 13,798 0
Debtors 5 94 1,356
Cash at bank and in hand 6 14,321 50,705
28,213 52,061
Creditors: amounts falling due within one year 7 ( 60,997) ( 58,687)
Net current liabilities (32,784) (6,626)
Total assets less current liabilities (29,481) (2,223)
Net liabilities ( 29,481) ( 2,223)
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account ( 29,581 ) ( 2,323 )
Total shareholder's deficit ( 29,481) ( 2,223)

For the financial year ending 31 July 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Berkeleys Management Services Ltd (registered number: 11465701) were approved and authorised for issue by the Director on 12 March 2025. They were signed on its behalf by:

James Conyers
Director
BERKELEYS MANAGEMENT SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2024
BERKELEYS MANAGEMENT SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Berkeleys Management Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 2 2

3. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 August 2023 17,082 17,082
At 31 July 2024 17,082 17,082
Accumulated depreciation
At 01 August 2023 12,679 12,679
Charge for the financial year 1,100 1,100
At 31 July 2024 13,779 13,779
Net book value
At 31 July 2024 3,303 3,303
At 31 July 2023 4,403 4,403

4. Stocks

2024 2023
£ £
Work in progress 13,798 0

5. Debtors

2024 2023
£ £
Other debtors 94 1,356

6. Cash and cash equivalents

2024 2023
£ £
Cash at bank and in hand 14,321 50,705

7. Creditors: amounts falling due within one year

2024 2023
£ £
Other taxation and social security 301 0
Other creditors 60,696 58,687
60,997 58,687

8. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100