ACCOUNTS - Final Accounts preparation

Registered number: 11600463

BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED

REGISTERED NUMBER: 11600463

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Investments	4		1		1
			1		1
Current assets
Debtors: Amounts falling due within one year	5	4,086,739		3,869,740
		4,086,739		3,869,740
Creditors: Amounts falling due within one year	6	(4,053,739)		(3,836,740)
Net current assets			33,000		33,000
Total assets less current liabilities			33,001		33,001

Net assets			33,001		33,001

Capital and reserves
Called up share capital	7	1	1
Share premium account		33,000	33,000
		33,001	33,001

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BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED

REGISTERED NUMBER: 11600463

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2024

For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

W K D Laxton

Director

Date: 2 September 2025

The notes on pages 3 to 5 form part of these financial statements.

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BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Berkshire Western Bayswater Holdings Limited is a private company, limited by shares, registered in England and Wales. Its registered and trading address is 2 Babmaes Street, London, SW1Y 6HD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 presentation currency of these financial statements is sterling. All amounts in the financial statements have been rounded to the nearest £1.
The following principal accounting policies have been applied:

2.2

Going concern

The financial statements for the Company have been prepared on a going concern basis. The Company did not trade during the year and had net assets of 33,001 at the date of the Statement of Financial Position.
After reviewing the Company's forecasts and projections the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for at least the next twelve months following approval of these financial statements. The Company therefore continues to adopt the going concern basis in preparing its financial statements.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price.

2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

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BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2024	1
	At 31 December 2024	1

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Registered office	Class of shares	Holding

Berkshire Western Bayswater Limited

2 Babmaes Street, London, SW1Y 6HD

Ordinary

100%

Debtors

					2024	2023
					£	£


Amounts owed by group undertakings	4,073,739	3,856,740
Called up share capital not paid	13,000	13,000
	4,086,739	3,869,740

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Other loans	120,000	120,000
Amounts owed to group undertakings	3,933,739	3,660,240
Other creditors	-	56,500
	4,053,739	3,836,740

Other loans relate to loans payable to the Directors which are interest free and repayable on demand.

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BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

7.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

1,000 (2023 - 1,000) Ordinary shares of £0.001- each	1	1

8.	Related party transactions
	Advantage has been taken by the Company of the exemptions provided by Section 33.1A of FRS 102 not to disclose group transactions because it is a wholly owned subsidiary of a company preparing consolidated accounts.

9.	Controlling party

The immediate parent company is Western Heritable (Star) Limited and the ultimate parent company is Mactaggart Heritable Limited, both of which are registered in England and Wales. Mactaggart Heritable Limited produces consolidated financial statements that are available to the public, from Registrar of Companies at Companies House.
There is no single ultimate controlling party.

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