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# BERKELEY SWISS LTD

## Company Registration Number:
11319575 (England and Wales)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 1 October 2023

## End date: 31 March 2025

# BERKELEY SWISS LTD

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# BERKELEY SWISS LTD

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

The principal activity of the company is that of building development.

Directors

The directors shown below have held office during the whole of the period from
1 October 2023 to 31 March 2025

Mr Jake Andrew Brown
Mr Andrew Milne
Mr Philip Andrew Brown
Mr William Robert Brown

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
17 March 2026

And signed on behalf of the board by:
Name: Mr Jake Andrew Brown
Status: Director

# BERKELEY SWISS LTD

## Profit And Loss Account

for the Period Ended 31 March 2025

| 18 months to 31 March 2025 | 2023
--- | --- | ---
| £ | £
Turnover: | 1,946,372 | 41,414
Cost of sales: | ( 1,888,578 ) | 0
Gross profit(or loss): | 57,794 | 41,414
Distribution costs: | 0 | 0
Administrative expenses: | ( 209,726 ) | ( 12,350 )
Other operating income: | 0 | 0
Operating profit(or loss): | (151,932) | 29,064
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | 0 | ( 24,250 )
Profit(or loss) before tax: | (151,932) | 4,814
Tax: | 0 | 0
Profit(or loss) for the financial year: | (151,932) | 4,814

# BERKELEY SWISS LTD

## Balance sheet

As at 31 March 2025

| Notes | 18 months to 31 March 2025 | 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 1,398 | 1,997
Investments: |  | 0 | 0
Total fixed assets: |  | 1,398 | 1,997
Current assets
Stocks: | 4 | 1,394,970 | 3,229,893
Debtors: | 5 | 1,129,465 | 2,065
Cash at bank and in hand: |  | 5,261 | 35,089
Investments: |  | 0 | 0
Total current assets: |  | 2,529,696 | 3,267,047
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 6 | ( 1,767,348 ) | ( 2,348,379 )
Net current assets (liabilities): |  | 762,348 | 918,668
Total assets less current liabilities: |  | 763,746 | 920,665
Creditors: amounts falling due after more than one year: | 7 | ( 923,793 ) | ( 928,780 )
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | (160,047) | (8,115)
Capital and reserves
Called up share capital: |  | 120 | 120
Share premium account: |  | 0 | 0
Other reserves: |  | 0 | 0
Profit and loss account: |  | (160,167 ) | (8,235 )
Total Shareholders' funds: |  | ( 160,047 ) | (8,115)

The notes form part of these financial statements

# BERKELEY SWISS LTD

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 17 March 2026
and signed on behalf of the board by:

Name: Mr Jake Andrew Brown
Status: Director

The notes form part of these financial statements

# BERKELEY SWISS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

# BERKELEY SWISS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 18 months to 31 March 2025 | 2023
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# BERKELEY SWISS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 October 2023 |  | 2,391 |  |  |  | 2,391
Additions |  | 0 |  |  |  | 0
Disposals |  | 0 |  |  |  | 0
Revaluations |  | 0 |  |  |  | 0
Transfers |  | 0 |  |  |  | 0
At 31 March 2025 |  | 2,391 |  |  |  | 2,391
Depreciation |  |  |  |  |  |
At 1 October 2023 |  | 394 |  |  |  | 394
Charge for year |  | 599 |  |  |  | 599
On disposals |  | 0 |  |  |  | 0
Other adjustments |  | 0 |  |  |  | 0
At 31 March 2025 |  | 993 |  |  |  | 993
Net book value |  |  |  |  |  |
At 31 March 2025 |  | 1,398 |  |  |  | 1,398
At 30 September 2023 |  | 1,997 |  |  |  | 1,997

# BERKELEY SWISS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Stocks

| 18 months to 31 March 2025 | 2023
--- | --- | ---
| £ | £
Stocks | 1,394,970 | 3,229,893
Payments on account | 0 | 0
Total | 1,394,970 | 3,229,893

# BERKELEY SWISS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 5. Debtors

| 18 months to 31 March 2025 | 2023
--- | --- | ---
| £ | £
Trade debtors | 0 | 0
Prepayments and accrued income | 1,050,000 | 485
Other debtors | 79,465 | 1,580
Total | 1,129,465 | 2,065
Debtors due after more than one year: | 0 | 0

# BERKELEY SWISS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 6. Creditors: amounts falling due within one year note

| 18 months to 31 March 2025 | 2023
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 10,000
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 10,764 | 1,942
Taxation and social security | 5,356 | 5,224
Accruals and deferred income | 91,535 | 0
Other creditors | 1,659,693 | 2,331,213
Total | 1,767,348 | 2,348,379

# BERKELEY SWISS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 7. Creditors: amounts falling due after more than one year note

| 18 months to 31 March 2025 | 2023
--- | --- | ---
| £ | £
Bank loans and overdrafts | 13,333 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Other creditors | 910,460 | 928,780
Total | 923,793 | 928,780