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Company Registration No. 05251593 (England and Wales)
Berwick Lodge Limited Unaudited accounts for the year ended 31 October 2024
Berwick Lodge Limited Unaudited accounts Contents
Page
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Berwick Lodge Limited Company Information for the year ended 31 October 2024
Director
Fevzi Arikan
Company Number
05251593 (England and Wales)
Registered Office
BERWICK LODGE BERWICK DRIVE BRISTOL BS10 7TD
Accountants
Space Advisory and Accountancy Limited 19 Malago Drive Bristol BS3 5DR
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Berwick Lodge Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,231,272 
2,187,085 
Current assets
Inventories
28,567 
32,765 
Debtors
93,342 
94,990 
Cash at bank and in hand
433,046 
711,182 
554,955 
838,937 
Creditors: amounts falling due within one year
(469,206)
(441,498)
Net current assets
85,749 
397,439 
Total assets less current liabilities
2,317,021 
2,584,524 
Creditors: amounts falling due after more than one year
(1,960,062)
(1,990,062)
Provisions for liabilities
Deferred tax
(31,486)
(65,000)
Net assets
325,473 
529,462 
Capital and reserves
Called up share capital
1 
1 
Revaluation reserve
460,000 
460,000 
Profit and loss account
(134,528)
69,461 
Shareholders' funds
325,473 
529,462 
For the year ending 31 October 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 May 2025 and were signed on its behalf by
Fevzi Arikan Director Company Registration No. 05251593
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Berwick Lodge Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Berwick Lodge Limited is a private company, limited by shares, registered in England and Wales, registration number 05251593. The registered office is BERWICK LODGE, BERWICK DRIVE, BRISTOL, BS10 7TD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
At Fair Value
Plant & machinery
25% WDV
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Berwick Lodge Limited Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
2,107,520 
603,666 
2,711,186 
Additions
- 
78,216 
78,216 
At 31 October 2024
2,107,520 
681,882 
2,789,402 
Depreciation
At 1 November 2023
- 
524,101 
524,101 
Charge for the year
- 
34,029 
34,029 
At 31 October 2024
- 
558,130 
558,130 
Net book value
At 31 October 2024
2,107,520 
123,752 
2,231,272 
At 31 October 2023
2,107,520 
79,565 
2,187,085 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
14,102 
(1,774)
Accrued income and prepayments
36,014 
27,936 
Other debtors
43,226 
68,828 
93,342 
94,990 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
30,000 
30,000 
VAT
59,513 
66,680 
Trade creditors
87,294 
67,535 
Taxes and social security
25,463 
22,578 
Other creditors
84,410 
12,207 
Deferred income
182,526 
242,498 
469,206 
441,498 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
20,000 
50,000 
Amounts owed to group undertakings and other participating interests
1,940,062 
1,940,062 
1,960,062 
1,990,062 
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Berwick Lodge Limited Notes to the Accounts for the year ended 31 October 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Fevzi Arikan
Fevzi Arikan
31,929 
10,740 
42,716 
(47)
31,929 
10,740 
42,716 
(47)
The loan is unsecured repayable on demand interest is dealt with through form P11d
9
Average number of employees
During the year the average number of employees was 51 (2023: 46).
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