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Registered number: 11245779
Berkeley Commercial Finance Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Berkeley Commercial Finance Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Berkeley Commercial Finance Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11245779

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors |  | 51,510 |  | 51,510 |
Cash at bank and in hand |  | 67,937 |  | 45,361 |
|  | 119,447 |  | 96,871 |
Creditors: Amounts Falling Due Within One Year |  | (93,256 ) |  | (75,258 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 26,191 |  | 21,613
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 26,191 |  | 21,613
Creditors: Amounts Falling Due After More Than One Year |  |  | (22,715 ) |  | (28,669 )
NET ASSETS/(LIABILITIES) |  |  | 3,476 |  | (7,056 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 2,476 |  | (8,056 )
SHAREHOLDERS' FUNDS |  |  | 3,476 |  | (7,056)

Page 1
Page 2
Berkeley Commercial Finance Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss Afsheen Gul Director
16/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Berkeley Commercial Finance Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Berkeley Commercial Finance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11245779 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, has been fully amortised over its estimated useful life of five years.
2.4. 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:

Computer Equipment | 25% reducing balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 10,000
As at 31 March 2026 | 10,000
Amortisation
As at 1 April 2025 | 10,000
As at 31 March 2026 | 10,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

Page 3
Page 4
Berkeley Commercial Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 2,198
As at 31 March 2026 | 2,198
Depreciation
As at 1 April 2025 | 2,198
As at 31 March 2026 | 2,198
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 10.000 each | 1,000 |  | 1,000

Page 4