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BERCAF LIMITED

Registered Number
09282105
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

BERCAF LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director | Christopher Caffrey

Registered Address | 42 High Street, Wanstead
| London
| E11 2RJ

Registered Number | 09282105 (England and Wales)

BERCAF LIMITED
Balance Sheet as at
31 October 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,144,546 |  |  |  | 1,129,770
Investments | 4 |  |  | 181,983 |  |  |  | 181,983
|  |  |  | 1,326,529 |  |  |  | 1,311,753
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 135,460 |  |  |  | 149,506 |  |
Cash at bank and on hand |  | 2,402,551 |  |  |  | 1,715,435 |  |
|  | 2,538,011 |  |  |  | 1,864,941 |  |
Creditors amounts falling due within one year | 6 | (355,375) |  |  |  | (159,101) |  |
Net current assets (liabilities) |  |  |  | 2,182,636 |  |  |  | 1,705,840
Total assets less current liabilities |  |  |  | 3,509,165 |  |  |  | 3,017,593
Net assets |  |  |  | 3,509,165 |  |  |  | 3,017,593
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 3,509,163 |  |  |  | 3,017,591
Shareholders' funds |  |  |  | 3,509,165 |  |  |  | 3,017,593

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 January 2026, and are signed on its behalf by:
Christopher Caffrey Director Registered Company No. 09282105

BERCAF LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| The company contributes to individual employee's workplace pension plans. Contributions payable are charged to the income statement in the period to which they relate to. The assets of the plan are held separately from those of the company in independently administered funds.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: It is the company's policy not to depreciate freehold land and buildings which is a departure from the accounting standards. This is because the buildings are to be maintained at a high standard to ensure a long effective life so that in the view of the director the residual value is approximately the same as cost meaning that there is nothing to depreciate. Where any permanent diminution of property value occurs, a provision is made in the profit and loss account. The director's estimate of residual value is based on the price prevailing at the time of acquisition.

|  | Straight line (years)
| Fixtures and fittings | 4
| Vehicles | 5
| Office Equipment | 3

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 23 | 1,121,036 |  | 26,079 |  | 20,670 |  | 25,378 |  | 1,193,163
| Additions | 17,911 |  | - |  | - |  | 1,797 |  | 19,708
| At 31 October 24 | 1,138,947 |  | 26,079 |  | 20,670 |  | 27,175 |  | 1,212,871
| Depreciation and impairment
| At 01 November 23 | - |  | 19,248 |  | 20,471 |  | 23,674 |  | 63,393
| Charge for year | - |  | 3,416 |  | 66 |  | 1,450 |  | 4,932
| At 31 October 24 | - |  | 22,664 |  | 20,537 |  | 25,124 |  | 68,325
| Net book value
| At 31 October 24 | 1,138,947 |  | 3,415 |  | 133 |  | 2,051 |  | 1,144,546
| At 31 October 23 | 1,121,036 |  | 6,831 |  | 199 |  | 1,704 |  | 1,129,770

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 23 | 181,983 |  | 181,983
| At 31 October 24 | 181,983 |  | 181,983
| Net book value
| At 31 October 24 | 181,983 |  | 181,983
| At 31 October 23 | 181,983 |  | 181,983

| Notes
--- | ---
| 1Other investments other than loans

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 83,669 |  | 97,715
| Other debtors | 51,791 |  | 51,791
| Total | 135,460 |  | 149,506

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 41,978 |  | 3,422
| Amounts owed to related parties | 17,441 |  | 105
| Taxation and social security | 295,307 |  | 154,900
| Accrued liabilities and deferred income | 649 |  | 674
| Total | 355,375 |  | 159,101

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.