Berkeley Topco Limited 31/12/2024 iXBRL

Company registration number: 16030413

Berkeley Topco Limited

Filleted financial statements

31 December 2024

Berkeley Topco Limited

Contents

Directors and other information

Directors responsibilities statement

Statement of financial position

Notes to the financial statements

Berkeley Topco Limited

Directors and other information


Directors	Mr D A Owen	(Appointed 21 October 2024)
	Mr N J Ash	(Appointed 21 October 2024)
	Mr M R J Casey	(Appointed 21 October 2024)
	Mr P J O'Brien	(Appointed 21 October 2024)
	Mr S McGuinness	(Appointed 11 November 2024)


Company number	16030413


Registered office	2 St John Street
	Chester
	Cheshire
	CH1 1DA


Business address	2 St John Street
	Chester
	Cheshire
	CH1 1DA


Auditor	Downham Morris & Co
	45-49 Greek Street
	Stockport
	Cheshire
	SK3 8AX

Berkeley Topco Limited

Directors responsibilities statement

Period ended 31 December 2024

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial period. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Berkeley Topco Limited

Statement of financial position

31 December 2024

		31/12/24
	Note	£	£

Fixed assets
Investments	5	31,670,545
		_______
			31,670,545
Current assets
Debtors	6	721,856
		_______
		721,856
Creditors: amounts falling due
within one year	7	( 488,152)
		_______
Net current assets			233,704
			_______
Total assets less current liabilities			31,904,249

Creditors: amounts falling due
after more than one year	8		( 20,286,071)
			_______
Net assets			11,618,178
			_______

Capital and reserves
Called up share capital			950
Share premium account			12,603,049
Profit and loss account			( 985,821)
			_______
Shareholders funds			11,618,178
			_______

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 18 September 2025 , and are signed on behalf of the board by:

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

Mr N J Ash

Director

Company registration number: 16030413

Berkeley Topco Limited

Notes to the financial statements

Period ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 St John Street, Chester, Cheshire, CH1 1DA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the exemption from preparing consolidated financial statements contained in Section 400 of the Companies Act 2006 on the basis that it is a subsidiary undertaking and its immediate parent undertaking is established under the law of any part of the United Kingdom.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 5

5. Investments

	Shares in group undertakings	Total
	£	£
Cost
At 21 October 2024	-	-
Additions	31,670,545	31,670,545
	_______	_______
At 31 December 2024	31,670,545	31,670,545
	_______	_______
Impairment
At 21 October 2024 and 31 December 2024	-	-
	_______	_______
Carrying amount
At 31 December 2024	31,670,545	31,670,545
	_______	_______

6. Debtors

			31/12/24
			£
	Amounts owed by group undertakings		599,880
	Other debtors		121,976
			_______
			721,856
			_______

7. Creditors: amounts falling due within one year

			31/12/24
			£
	Other creditors		488,152
			_______

8. Creditors: amounts falling due after more than one year

			31/12/24
			£
	Other creditors		20,286,071
			_______

9. Summary audit opinion

The auditor's report dated 18 September 2025 was unqualified.

The senior statutory auditor was Ian Gwynfor Morris for and on behalf of Downham Morris & Co

10. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 31/12/24
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr N J Ash	-	277	277
	Mr M R J Casey	-	277	277
		_______	_______	_______
		-	554	554
		_______	_______	_______

No interest is payable on loans due to and from directors and loans are repayable on demand.

11. Controlling party

At the year end date, the company is under the control of Daoco Limited, a company registered in England and Wales. Daoco Limited is the company's ultimate parent undertaking.