Company registration number 10723688 (England and Wales)
BERKIA & WHITNEY LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
BERKIA & WHITNEY LTD
COMPANY INFORMATION
Directors
Mr K Berkia
Mr N Whitney
K Wilson-Hall
Mrs S Whitney
Company number
10723688
Registered office
127 Heatherfields Crescent
New Rossington
Doncaster
South Yorkshire
DN11 0TY
Bankers
Lloyds
Mercer Row Louth
1 Legg Street
Chelmsford
Essex
CM1 1JS
BERKIA & WHITNEY LTD
CONTENTS
Page
Directors' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
BERKIA & WHITNEY LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

The directors present their annual report and financial statements for the year ended 30 April 2025.

Principal activities

The principal activity of the company continued to be that of Management Consultancy.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr K Berkia
Mr N Whitney
K Wilson-Hall
Mrs S Whitney
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr K Berkia
Mr N Whitney
Director
Director
14 October 2025
BERKIA & WHITNEY LTD
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
91,505
112,996
Current assets
Debtors
5
772,444
177,240
Cash at bank and in hand
350,496
241,680
1,122,940
418,920
Creditors: amounts falling due within one year
6
(365,924)
(144,219)
Net current assets
757,016
274,701
Total assets less current liabilities
848,521
387,697
Creditors: amounts falling due after more than one year
7
(58,218)
(92,153)
Provisions for liabilities
(22,876)
(28,250)
Net assets
767,427
267,294
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
767,327
267,194
Total equity
767,427
267,294
BERKIA & WHITNEY LTD
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 3 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 October 2025 and are signed on its behalf by:
Mr K Berkia
Mr N Whitney
Director
Director
Company registration number 10723688 (England and Wales)
BERKIA & WHITNEY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
1
Accounting policies
Company information

Berkia & Whitney Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 127 Heatherfields Crescent, New Rossington, Doncaster, South Yorkshire, DN11 0TY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing Balance
Computers
25% Reducing Balance
Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

BERKIA & WHITNEY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

BERKIA & WHITNEY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

BERKIA & WHITNEY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
7
4
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 May 2024
7,539
19,445
172,972
199,956
Additions
-
0
9,013
-
0
9,013
At 30 April 2025
7,539
28,458
172,972
208,969
Depreciation and impairment
At 1 May 2024
2,285
10,777
73,900
86,962
Depreciation charged in the year
1,314
4,420
24,768
30,502
At 30 April 2025
3,599
15,197
98,668
117,464
Carrying amount
At 30 April 2025
3,940
13,261
74,304
91,505
At 30 April 2024
5,255
8,668
99,073
112,996
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
768,444
125,939
Other debtors
4,000
51,301
772,444
177,240
BERKIA & WHITNEY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
5
Debtors
(Continued)
- 8 -

Other debtors consist of prepayments £nil (202 4 £3,931), director's loan account £nil (202 4 £47,370) and vehicle lease deposits £4,000 (2024 £nil).

6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,012
9,983
Taxation and social security
323,910
108,595
Other creditors
32,002
25,641
365,924
144,219

Other creditors consist of accruals £1,500 (202 4 £1,500), hire purchase £24,021 (202 4 £24,141), credit card £2,503 (2024 £nil) and directors' loan accounts £3,978 (2024 £nil).

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
812
10,845
Other creditors
57,406
81,308
58,218
92,153

Other creditors consist of hire purchase £57,406 (202 4 £81,308).

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
2025-04-30 2024-05-01 false false false 14 October 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr K Berkia Mr N Whitney K Wilson-Hall Mrs S Whitney 10723688 2024-05-01 2025-04-30 10723688 bus:Director1 2024-05-01 2025-04-30 10723688 bus:Director2 2024-05-01 2025-04-30 10723688 bus:Director3 2024-05-01 2025-04-30 10723688 bus:Director4 2024-05-01 2025-04-30 10723688 bus:RegisteredOffice 2024-05-01 2025-04-30 10723688 bus:Agent1 2024-05-01 2025-04-30 10723688 2025-04-30 10723688 2024-04-30 10723688 core:PlantMachinery 2025-04-30 10723688 core:ComputerEquipment 2025-04-30 10723688 core:MotorVehicles 2025-04-30 10723688 core:PlantMachinery 2024-04-30 10723688 core:ComputerEquipment 2024-04-30 10723688 core:MotorVehicles 2024-04-30 10723688 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 10723688 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 10723688 core:WithinOneYear 2025-04-30 10723688 core:WithinOneYear 2024-04-30 10723688 core:AfterOneYear 2025-04-30 10723688 core:AfterOneYear 2024-04-30 10723688 core:CurrentFinancialInstruments 2025-04-30 10723688 core:CurrentFinancialInstruments 2024-04-30 10723688 core:ShareCapital 2025-04-30 10723688 core:ShareCapital 2024-04-30 10723688 core:RetainedEarningsAccumulatedLosses 2025-04-30 10723688 core:RetainedEarningsAccumulatedLosses 2024-04-30 10723688 core:ShareCapitalOrdinaryShareClass1 2025-04-30 10723688 core:ShareCapitalOrdinaryShareClass1 2024-04-30 10723688 core:PlantMachinery 2024-05-01 2025-04-30 10723688 core:ComputerEquipment 2024-05-01 2025-04-30 10723688 core:MotorVehicles 2024-05-01 2025-04-30 10723688 2023-05-01 2024-04-30 10723688 core:PlantMachinery 2024-04-30 10723688 core:ComputerEquipment 2024-04-30 10723688 core:MotorVehicles 2024-04-30 10723688 2024-04-30 10723688 core:Non-currentFinancialInstruments 2025-04-30 10723688 core:Non-currentFinancialInstruments 2024-04-30 10723688 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 10723688 bus:OrdinaryShareClass1 2025-04-30 10723688 bus:OrdinaryShareClass1 2024-04-30 10723688 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10723688 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10723688 bus:FRS102 2024-05-01 2025-04-30 10723688 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 10723688 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP