Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 03184795 Mr Oliver Tuff Mr Phillip Denne Fairways Secretaries Ltd Red Ink Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03184795 2023-09-30 03184795 2024-09-30 03184795 2023-10-01 2024-09-30 03184795 frs-core:CurrentFinancialInstruments 2024-09-30 03184795 frs-core:BetweenOneFiveYears 2024-09-30 03184795 frs-core:ComputerEquipment 2024-09-30 03184795 frs-core:ComputerEquipment 2023-10-01 2024-09-30 03184795 frs-core:ComputerEquipment 2023-09-30 03184795 frs-core:MotorVehicles 2024-09-30 03184795 frs-core:MotorVehicles 2023-10-01 2024-09-30 03184795 frs-core:MotorVehicles 2023-09-30 03184795 frs-core:ShareCapital 2024-09-30 03184795 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 03184795 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03184795 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 03184795 frs-bus:SmallEntities 2023-10-01 2024-09-30 03184795 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 03184795 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 03184795 1 2023-10-01 2024-09-30 03184795 frs-core:CostValuation 2023-09-30 03184795 frs-core:CostValuation 2024-09-30 03184795 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 03184795 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 03184795 frs-bus:Director1 2023-10-01 2024-09-30 03184795 frs-bus:Director2 2023-10-01 2024-09-30 03184795 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 03184795 frs-countries:EnglandWales 2023-10-01 2024-09-30 03184795 2022-09-30 03184795 2023-09-30 03184795 2022-10-01 2023-09-30 03184795 frs-core:CurrentFinancialInstruments 2023-09-30 03184795 frs-core:BetweenOneFiveYears 2023-09-30 03184795 frs-core:ShareCapital 2023-09-30 03184795 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 03184795
Berkeley Projects UK Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03184795
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,416 124,190
Investments 5 50,000 50,000
171,416 174,190
CURRENT ASSETS
Stocks 6 1,048,483 1,372,693
Debtors 7 1,366,035 2,569,433
Cash at bank and in hand 1,286,775 794,832
3,701,293 4,736,958
Creditors: Amounts Falling Due Within One Year 8 (2,020,478 ) (3,288,547 )
NET CURRENT ASSETS (LIABILITIES) 1,680,815 1,448,411
TOTAL ASSETS LESS CURRENT LIABILITIES 1,852,231 1,622,601
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,375 ) (4,847 )
NET ASSETS 1,849,856 1,617,754
CAPITAL AND RESERVES
Called up share capital 9 50,000 50,000
Profit and Loss Account 1,799,856 1,567,754
SHAREHOLDERS' FUNDS 1,849,856 1,617,754
Page 1
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For the year ending 30 September 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
Mr Phillip Denne
Director
20th June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Berkeley Projects UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03184795 . The registered office is 17 Ewell Road, Cheam, Surrey, SM3 8DD.
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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Motor Vehicles 25% reducing balance
Furniture, Equipment & Computers 10% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 14)
15 14
4. Tangible Assets
Motor Vehicles Furniture, Equipment & Computers Total
£ £ £
Cost
As at 1 October 2023 130,783 188,387 319,170
Additions 26,352 22,034 48,386
Disposals (18,000 ) - (18,000 )
As at 30 September 2024 139,135 210,421 349,556
Depreciation
As at 1 October 2023 52,497 142,483 194,980
Provided during the period 25,487 18,173 43,660
Disposals (10,500 ) - (10,500 )
As at 30 September 2024 67,484 160,656 228,140
Net Book Value
As at 30 September 2024 71,651 49,765 121,416
As at 1 October 2023 78,286 45,904 124,190
5. Investments
Subsidiaries
£
Cost
As at 1 October 2023 50,000
As at 30 September 2024 50,000
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 50,000
As at 1 October 2023 50,000
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6. Stocks
2024 2023
£ £
Stock 14,754 14,754
Work in progress 1,033,729 1,357,939
1,048,483 1,372,693
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 970,149 1,633,049
Amounts owed by group undertakings 8,761 8,761
Other debtors 387,125 927,623
1,366,035 2,569,433
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,142,748 1,336,866
Amounts owed to group undertakings 27,269 29,327
Other creditors 699,255 1,721,974
Taxation and social security 151,206 200,380
2,020,478 3,288,547
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50,000 50,000
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Later than one year and not later than five years 18,282 14,280
18,282 14,280
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate controlling party is Co-efficient (Cheam) Limited .  
The ultimate controlling party is Red Ink Limited whom control 100% of the shares of Berkeley Projects UK Limited .
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