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Company Registration No. 05545176 (England and Wales)
Berkeley Heating Services Ltd Unaudited accounts for the year ended 31 December 2024
Berkeley Heating Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Berkeley Heating Services Ltd Company Information for the year ended 31 December 2024
Directors
Mr. David Charles Brooker Mr. James Charles Brooker
Company Number
05545176 (England and Wales)
Registered Office
Unit 10, Clearways Business Centre London Road West Kingsdown TN15 6ES United Kingdom
Accountants
Philip Nolan Accountants Unit 16, International House Cray Avenue Orpington BR5 3RS
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Berkeley Heating Services Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
24,050 
27,724 
Current assets
Inventories
39,945 
39,945 
Debtors
5
88,764 
34,095 
Cash at bank and in hand
57,285 
81,462 
185,994 
155,502 
Creditors: amounts falling due within one year
6
(89,482)
(76,103)
Net current assets
96,512 
79,399 
Total assets less current liabilities
120,562 
107,123 
Creditors: amounts falling due after more than one year
7
(66,309)
(53,822)
Net assets
54,253 
53,301 
Capital and reserves
Called up share capital
201 
201 
Profit and loss account
54,052 
53,100 
Shareholders' funds
54,253 
53,301 
For the year ending 31 December 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 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 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 of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by
Mr. David Charles Brooker Director Company Registration No. 05545176
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Berkeley Heating Services Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Berkeley Heating Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 05545176. The registered office is Unit 10, Clearways Business Centre, London Road, West Kingsdown, TN15 6ES, United Kingdom.
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.
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:
Motor vehicles
15% Reducing Balance Method
Fixtures & fittings
15% Reducing Balance Method
Computer equipment
25% Reducing Balance Method
Stocks and Work in Progress
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Berkeley Heating Services Ltd Notes to the Accounts for the year ended 31 December 2024
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
37,706 
9,319 
2,217 
49,242 
Additions
- 
2,439 
2,481 
4,920 
At 31 December 2024
37,706 
11,758 
4,698 
54,162 
Depreciation
At 1 January 2024
16,629 
3,244 
1,645 
21,518 
Charge for the year
5,656 
1,764 
1,174 
8,594 
At 31 December 2024
22,285 
5,008 
2,819 
30,112 
Net book value
At 31 December 2024
15,421 
6,750 
1,879 
24,050 
At 31 December 2023
21,077 
6,075 
572 
27,724 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
84,444 
29,775 
Amounts falling due after more than one year
Other debtors
4,320 
4,320 
- 6 -
Berkeley Heating Services Ltd Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,164 
(1,211)
Trade creditors
6,439 
34,326 
Taxes and social security
20,435 
36,451 
Accruals
29,934 
6,537 
Deferred income
31,510 
- 
89,482 
76,103 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
28,478 
33,588 
Loans from directors
37,831 
20,234 
66,309 
53,822 
8
Average number of employees
During the year the average number of employees was 6 (2023: 4).
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