Berkeley House Gloucester Limited 09573005 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is development of building projects. Digita Accounts Production Advanced 6.30.9574.0 true 09573005 2023-09-01 2024-08-31 09573005 2024-08-31 09573005 core:CurrentFinancialInstruments 2024-08-31 09573005 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 09573005 bus:SmallEntities 2023-09-01 2024-08-31 09573005 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 09573005 bus:FilletedAccounts 2023-09-01 2024-08-31 09573005 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09573005 bus:RegisteredOffice 2023-09-01 2024-08-31 09573005 bus:Director1 2023-09-01 2024-08-31 09573005 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09573005 core:UKTax 2023-09-01 2024-08-31 09573005 countries:EnglandWales 2023-09-01 2024-08-31 09573005 2022-09-01 2023-08-31 09573005 2023-08-31 09573005 core:CurrentFinancialInstruments 2023-08-31 09573005 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 09573005 core:UKTax 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure

Registration number: 09573005

Prepared for the registrar

Berkeley House Gloucester Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 August 2024

 

Berkeley House Gloucester Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Berkeley House Gloucester Limited

Company Information

Director

S M Tandy

Registered office

Windsor House
Bayshill Road
Cheltenham
GL50 3AT

Accountants

Hazlewoods LLP
Windsor House
Bayshill Road
Cheltenham
GL50 3AT

 

Berkeley House Gloucester Limited

(Registration number: 09573005)
Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Current assets

 

Debtors

5

172

1,858

Cash at bank and in hand

 

19,160

14,008

 

19,332

15,866

Creditors: Amounts falling due within one year

6

(3,849)

(5,392)

Net assets

 

15,483

10,474

Capital and reserves

 

Called up share capital

100

100

Retained earnings

15,383

10,374

Shareholders' funds

 

15,483

10,474

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 June 2025
 


S M Tandy
Director

 

Berkeley House Gloucester Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

 

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Windsor House
Bayshill Road
Cheltenham
GL50 3AT
England

 

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Tax

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

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Berkeley House Gloucester Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Financial instruments


Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

 Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

 Impairment
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 profit or loss.

 

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

4

Taxation

Tax charged/(credited) in the profit and loss account

2024
£

2023
£

Current taxation

UK corporation tax

1,175

1,176

UK corporation tax adjustment to prior periods

-

(352)

1,175

824

 

5

Debtors

2024
£

2023
£

Other debtors

172

1,858

172

1,858

 

6

Creditors

Note

2024
£

2023
£

Due within one year

 

Amounts due to related parties

7

432

216

Taxation and social security

 

1,175

1,176

Accruals and deferred income

 

2,242

4,000

 

3,849

5,392

 

Berkeley House Gloucester Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

 

7

Related party transactions

At 31 August 2024, the company owed £432 (2023: £216) to its parent company.

 

8

Parent and ultimate parent undertaking

The company's immediate parent is Domsea Limited, incorporated in England and Wales.