BERKSHIRE MECHANICAL SERVICES LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC407438

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		122,898		134,019

			122,898		134,019
CURRENT ASSETS
Debtors	5	108,424		146,617
Cash at bank and in hand		268,101		224,403

		376,525		371,020
Creditors: Amounts Falling Due Within One Year	6	(224,910 )		(307,360 )

NET CURRENT ASSETS (LIABILITIES)			151,615		63,660

TOTAL ASSETS LESS CURRENT LIABILITIES			274,513		197,679

Creditors: Amounts Falling Due After More Than One Year	7		(46,312 )		(15,508 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			228,201		182,171

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		1,369,783		1,096,253

			1,369,783		1,096,253

Equity
Members' other interests
Members' capital		(1,301,511)		(989,011)
Other reserves		159,929		74,929

			(1,141,582)		(914,082)

			228,201		182,171

...CONTINUED

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BERKSHIRE MECHANICAL SERVICES LLP

Balance Sheet (continued)

As At 31 March 2025

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year	1,369,783	1,096,253
Members' other interests	(1,141,582)	(914,082)

	228,201	182,171

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr KIRK MURRAY

Designated Member

29th December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BERKSHIRE MECHANICAL SERVICES LLP is a limited liability partnership, incorporated in England & Wales, registered number OC407438 . The Registered Office is 28 Longshot Lane, 28 Longshot Lane, Bracknell, England, RG12 1RL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

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BERKSHIRE MECHANICAL SERVICES LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was:

	2025	2024
Office and administration	2	2
Manufacturing	4	4

	6	6

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	214,759	4,680	4,332	223,771
Additions	46,770	-	-	46,770

As at 31 March 2025	261,529	4,680	4,332	270,541

Depreciation
As at 1 April 2024	87,051	2,340	361	89,752
Provided during the period	55,638	1,170	1,083	57,891

As at 31 March 2025	142,689	3,510	1,444	147,643

Net Book Value
As at 31 March 2025	118,840	1,170	2,888	122,898

As at 1 April 2024	127,708	2,340	3,971	134,019

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	21,720	41,720
Amounts recoverable on contracts	-	23,752
Other debtors	86,704	81,147
Amounts due from members	-	(2)

	108,424	146,617

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BERKSHIRE MECHANICAL SERVICES LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	155,656	129,408
Other taxes and social security	8,418	5,475
VAT	34,836	154,373
Other creditors	26,000	18,104

	224,910	307,360

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	11,012	15,508
Other creditors	35,300	-

	46,312	15,508

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