BERKELEY INTEGRA LIMITED


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)

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.

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.

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.