Company Registration No. 05251593 (England and Wales)
Berwick Lodge Limited
Unaudited accounts
for the year ended 31 October 2025
Berwick Lodge Limited
Unaudited accounts
Contents
Berwick Lodge Limited
Company Information
for the year ended 31 October 2025
Company Number
05251593 (England and Wales)
Registered Office
BERWICK LODGE
BERWICK DRIVE
BRISTOL
BS10 7TD
Accountants
Space Advisory and Accountancy Limited
19 Malago Drive
Bristol
BS3 5DR
Berwick Lodge Limited
Statement of financial position
as at 31 October 2025
Tangible assets
2,218,720
2,231,272
Cash at bank and in hand
292,578
433,046
Creditors: amounts falling due within one year
(446,784)
(469,206)
Net current (liabilities)/assets
(55,100)
85,749
Total assets less current liabilities
2,163,620
2,317,021
Creditors: amounts falling due after more than one year
(1,940,062)
(1,960,062)
Provisions for liabilities
Deferred tax
(7,454)
(31,486)
Net assets
216,104
325,473
Called up share capital
1
1
Revaluation reserve
460,000
460,000
Profit and loss account
(243,897)
(134,528)
Shareholders' funds
216,104
325,473
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 July 2026 and were signed on its behalf by
Fevzi Arikan
Director
Company Registration No. 05251593
Berwick Lodge Limited
Notes to the Accounts
for the year ended 31 October 2025
Berwick Lodge Limited is a private company, limited by shares, registered in England and Wales, registration number 05251593. The registered office is BERWICK LODGE, BERWICK DRIVE, BRISTOL, BS10 7TD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
At Fair Value
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Berwick Lodge Limited
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 November 2024
2,107,520
681,882
2,789,402
At 31 October 2025
2,107,520
703,628
2,811,148
At 1 November 2024
-
558,130
558,130
Charge for the year
-
34,298
34,298
At 31 October 2025
-
592,428
592,428
At 31 October 2025
2,107,520
111,200
2,218,720
At 31 October 2024
2,107,520
123,752
2,231,272
Amounts falling due within one year
Trade debtors
(5,317)
14,102
Accrued income and prepayments
41,440
36,014
Other debtors
34,497
43,226
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
20,000
30,000
Trade creditors
74,953
87,294
Taxes and social security
24,738
25,463
Other creditors
87,545
84,410
Deferred income
180,172
182,526
7
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
1,940,062
1,940,062
8
Average number of employees
During the year the average number of employees was 51 (2024: 51).