Company registration number: 06309930
Unaudited financial statements
for the year ended 31 December 2024
for
Berkeley Car Company Limited
Pages for filing with the Registrar
Company registration number: 06309930
Berkeley Car Company Limited
Balance sheet
as at 31 December 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 32,297 43,064
32,297 43,064
Current assets
Stocks 59,589 65,264
Debtors 31,315 29,731
Cash at bank and in hand 7 6,351
90,911 101,346
Creditors: amounts falling due within one
year 		(51,611) (46,419)
Net current assets 39,300 54,927
Total assets less current liabilities 71,597 97,991
Creditors: Amounts falling due after more
than one year 		5 (37,396) (53,646)
NET ASSETS 34,201 44,345
Capital and reserves
Called up share capital 2 2
Profit and loss account 34,199 44,343
TOTAL EQUITY 34,201 44,345
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06309930
Berkeley Car Company Limited
Balance sheet - continued
as at 31 December 2024
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Johnson, Director
27 August 2025
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Berkeley Car Company Limited
Notes to the financial statements
for the year ended 31 December 2024
1 Company information
Berkeley Car Company Limited is a private company registered in England and Wales. Its registered number is 06309930. The company is limited by shares. Its registered office is Berkeley Cars Co Ltd, Money Row Green, Maidenhead, Berkshire, SL6 2ND.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Berkeley Car Company Limited
Notes to the financial statements - continued
for the year ended 31 December 2024
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2023 - 3).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2024 46,745
At 31 December 2024 46,745
Depreciation
At 1 January 2024 3,681
Charge for year 10,767
At 31 December 2024 14,448
Net book value
At 31 December 2024 32,297
At 31 December 2023 43,064
5 Creditors: amounts falling due after more than five years
2024 2023
£ £
4
Berkeley Car Company Limited
Notes to the financial statements - continued
for the year ended 31 December 2024
5 Creditors: amounts falling due after more than five years - continued
2024 2023
£ £
Repayable by instalments
Bank loans 19,167 29,167
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