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REGISTERED NUMBER: 06416774 (England and Wales)

























Financial Statements

for the Year Ended 31 December 2024

for

Berkley Square Private Clients Limited
Berkley Square Private Clients Limited (Registered number: 06416774)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Berkley Square Private Clients Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: J N Ritchie





REGISTERED OFFICE: 8 Forest Gate
Pewsham
Chippenham
Wiltshire
SN15 3RD





REGISTERED NUMBER: 06416774 (England and Wales)





ACCOUNTANTS: Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR
Page 1
Berkley Square Private Clients Limited (Registered number: 06416774)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 259,377 322,295
Tangible assets 5 8,800 9,493
Investments 6 12,671 916
280,848 332,704

CURRENT ASSETS
Stocks 20,000 29,745
Debtors 7 326,086 304,786
Cash at bank 38,210 860
384,296 335,391
CREDITORS
Amounts falling due within one year 8 131,490 227,946
NET CURRENT ASSETS 252,806 107,445
TOTAL ASSETS LESS CURRENT
LIABILITIES
533,654
440,149

PROVISIONS FOR LIABILITIES 2,199 2,373
NET ASSETS 531,455 437,776

CAPITAL AND RESERVES
Called up share capital 140 140
Retained earnings 531,315 437,636
SHAREHOLDERS' FUNDS 531,455 437,776

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 2 continued...
Berkley Square Private Clients Limited (Registered number: 06416774)

Balance Sheet - continued
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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:





J N Ritchie - Director


The notes form part of these financial statements

Page 3
Berkley Square Private Clients Limited (Registered number: 06416774)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Berkley Square Private Clients Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on cost, 20% on reducing balance and 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 8 ) .

Page 4 continued...
Berkley Square Private Clients Limited (Registered number: 06416774)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024 918,348
Disposals (91,835 )
At 31 December 2024 826,513
AMORTISATION
At 1 January 2024 596,053
Charge for year 30,688
Eliminated on disposal (59,605 )
At 31 December 2024 567,136
NET BOOK VALUE
At 31 December 2024 259,377
At 31 December 2023 322,295

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 25,783
Additions 2,747
At 31 December 2024 28,530
DEPRECIATION
At 1 January 2024 16,290
Charge for year 3,440
At 31 December 2024 19,730
NET BOOK VALUE
At 31 December 2024 8,800
At 31 December 2023 9,493

Page 5 continued...
Berkley Square Private Clients Limited (Registered number: 06416774)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£   
COST
Additions 1,272
At 31 December 2024 1,272
DEPRECIATION
Charge for year 318
At 31 December 2024 318
NET BOOK VALUE
At 31 December 2024 954

6. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 January 2024 916 20,755 21,671
Disposals - (9,000 ) (9,000 )
At 31 December 2024 916 11,755 12,671
NET BOOK VALUE
At 31 December 2024 916 11,755 12,671
At 31 December 2023 916 20,755 21,671

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 41,163 49,828
Other debtors 284,923 254,958
326,086 304,786

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors - 1,116
Other creditors 131,490 226,830
131,490 227,946

Page 6