BERKELEY INTEGRA LIMITED


Directors	BLISS, Moira Theresa Mary Elizabeth
	MCDOWELL, Douglas Thomas
	YOUNG, Charles Douglas


Registered Address	Unit 6 Kelvin House
	Kelvin Way
	Crawley
	RH10 9SE


Registered Number	03127574 (England and Wales)

Statement of Financial Position
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		7,046		9,351
			7,046		9,351
Current assets
Stocks		519,737		384,208
Debtors		310,934		305,429
Cash at bank and on hand		49,310		99,954
		879,981		789,591
Creditors amounts falling due within one year	4	(461,828)		(352,516)
Net current assets (liabilities)			418,153		437,075
Total assets less current liabilities			425,199		446,426
Creditors amounts falling due after one year			(60,834)		(15,833)
Net assets			364,365		430,593
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			363,365		429,593
Shareholders' funds			364,365		430,593

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 4 August 2025, and are signed on its behalf by:

BLISS, Moira Theresa Mary Elizabeth
Director

MCDOWELL, Douglas Thomas
Director

YOUNG, Charles Douglas
Director

Registered Company No. 03127574

BERKELEY INTEGRA LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	4		4

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	71,091
	At 31 December 24	71,091
	Depreciation and impairment
	At 01 January 24	61,739
	Charge for year	2,306
	At 31 December 24	64,045
	Net book value
	At 31 December 24	7,046
	At 31 December 23	9,351

4.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	159,710	199,595
Bank borrowings and overdrafts	171,582	98,262
Taxation and social security	74,163	9,001
Accrued liabilities and deferred income	56,373	45,658
Total	461,828	352,516


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.