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BERKELEY INTEGRA LIMITED

Registered Number
03127574
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

BERKELEY INTEGRA LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | BLISS, Moira Theresa Mary Elizabeth
| MCDOWELL, Douglas Thomas
| YOUNG, Charles Douglas

Registered Address | Unit 6 Kelvin House
| Kelvin Way
| Crawley
| RH10 9SE

Registered Number | 03127574 (England and Wales)

BERKELEY INTEGRA LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 5,713 |  |  |  | 7,046
|  |  |  | 5,713 |  |  |  | 7,046
Current assets |  |  |  |  |  |  |  |
Stocks |  | 611,900 |  |  |  | 519,737 |  |
Debtors |  | 396,417 |  |  |  | 310,934 |  |
Cash at bank and on hand |  | 57,587 |  |  |  | 49,310 |  |
|  | 1,065,904 |  |  |  | 879,981 |  |
Creditors amounts falling due within one year | 4 | (532,807) |  |  |  | (461,828) |  |
Net current assets (liabilities) |  |  |  | 533,097 |  |  |  | 418,153
Total assets less current liabilities |  |  |  | 538,810 |  |  |  | 425,199
Creditors amounts falling due after one year |  |  |  | (54,095) |  |  |  | (60,834)
Net assets |  |  |  | 484,715 |  |  |  | 364,365
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 483,715 |  |  |  | 363,365
Shareholders' funds |  |  |  | 484,715 |  |  |  | 364,365

- 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 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 15 April 2026, and are signed on its behalf by:
BLISS, Moira Theresa Mary Elizabeth Director
MCDOWELL, Douglas Thomas Director
YOUNG, Charles Douglas Director Registered Company No. 03127574

BERKELEY INTEGRA LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

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.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| 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.

| 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:

|  | Reducing balance (%)
| Office Equipment | 25

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---
| Number of employees includes directors

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

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

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 71,091
| Additions | 479
| At 31 December 25 | 71,571
| Depreciation and impairment
| At 01 January 25 | 64,045
| Charge for year | 1,812
| At 31 December 25 | 65,857
| Net book value
| At 31 December 25 | 5,713
| At 31 December 24 | 7,046

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 439,739 |  | 159,710
| Bank borrowings and overdrafts | 5,834 |  | 171,582
| Taxation and social security | 85,434 |  | 74,163
| Accrued liabilities and deferred income | 1,800 |  | 56,373
| Total | 532,807 |  | 461,828

| 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.