Acorah Software Products - Accounts Production 16.2.850 true true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04609732 Mr Ahmad Reza Salar-Boroumand Mrs Diana Amanda Costa Laurent Arbulu Mr Martin Alfred Ebelis Mrs Sarah Kate Stein iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04609732 2023-12-31 04609732 2024-12-31 04609732 2024-01-01 2024-12-31 04609732 frs-core:CurrentFinancialInstruments 2024-12-31 04609732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04609732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04609732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 04609732 frs-core:ShareCapital 2024-12-31 04609732 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04609732 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04609732 frs-bus:SmallEntities 2024-01-01 2024-12-31 04609732 frs-bus:EntityHasNeverTraded 2024-01-01 2024-12-31 04609732 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04609732 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04609732 frs-bus:Director1 2024-01-01 2024-12-31 04609732 frs-bus:Director2 2024-01-01 2024-12-31 04609732 frs-bus:Director3 2024-01-01 2024-12-31 04609732 frs-bus:Director4 2024-01-01 2024-12-31 04609732 frs-countries:EnglandWales 2024-01-01 2024-12-31 04609732 2022-12-31 04609732 2023-12-31 04609732 2023-01-01 2023-12-31 04609732 frs-core:CurrentFinancialInstruments 2023-12-31 04609732 frs-core:ShareCapital 2023-12-31
Registered number: 04609732
10 BERKELEY STREET LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2024
Boroumand & Associates LLP
Chartered Accountants
Suite 105, Viglen House
Alperton Lane
London
HA0 1HD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04609732
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,383 5,383
5,383 5,383
Creditors: Amounts Falling Due Within One Year 5 (5,364 ) (5,364 )
NET CURRENT ASSETS (LIABILITIES) (5,364 ) (5,364 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19 19
NET ASSETS 19 19
CAPITAL AND RESERVES
Called up share capital 6 19 19
SHAREHOLDERS' FUNDS 19 19
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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.
The financial statements were approved by the board of directors on 15 April 2025 and were signed on its behalf by:
Mr Ahmad Reza Salar-Boroumand
Director
15/04/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
10 BERKELEY STREET LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04609732 . The registered office is Suite 105,Viglen House, Alperton Lane, London, HA0 1HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland " ("FRS 102") and requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in £, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention with the exception of investment properties which are measured at fair value. 
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0
2.4. Investment Properties
Investment properties are measured at fair value. Changes in fair value are recognised in profit and loss account. 
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to release the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, other loans and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are susequently carried at amortised cost, using the effective interest rate method.
...CONTINUED
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Page 3
2.5. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.
2.6. Taxation
Corporation 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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 January 2024 5,383
As at 31 December 2024 5,383
Net Book Value
As at 31 December 2024 5,383
As at 1 January 2024 5,383
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Amounts owed to related parties 5,364 5,364
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 19 19
7. Related Party Transactions
The company owes £5,364 (2023-£5,364) to all 19 shareholders equally.
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