BERKELEY SQUARE FOODS LIMITED


Directors	Mr N S Malda
	Mrs S Malda


Registered Address	7b Court Road
	Ickenham
	UB10 8TF


Registered Number	06881261 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		35,397		40,823
			35,397		40,823
Current assets
Stocks		9,803		10,310
Debtors	5	815,895		820,981
Cash at bank and on hand		65,522		14,929
		891,220		846,220
Creditors amounts falling due within one year	6	(427,024)		(406,468)
Net current assets (liabilities)			464,196		439,752
Total assets less current liabilities			499,593		480,575
Creditors amounts falling due after one year	7		-		(33,333)
Net assets			499,593		447,242
Capital and reserves
Called up share capital			100		100
Profit and loss account			499,493		447,142
Shareholders' funds			499,593		447,242

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 financial statements were approved and authorised for issue by the Board of Directors on 30 July 2026, and are signed on its behalf by:

Mr N S Malda
Director
Registered Company No. 06881261

BERKELEY SQUARE FOODS LIMITED

Notes to the Financial Statements
for the year ended 31 October 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Intangible assets
	Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of eight years. Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	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 (%)
	Land and buildings	20
	Plant and machinery	20
	Fixtures and fittings	20
	Office Equipment	20

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		14

3.	Intangible assets

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 November 24	3,350	30,638	38,818	18,349	91,155
Additions	-	2,785	-	-	2,785
At 31 October 25	3,350	33,423	38,818	18,349	93,940
Depreciation and impairment
At 01 November 24	3,148	16,194	18,156	12,834	50,332
Charge for year	40	2,935	4,132	1,104	8,211
At 31 October 25	3,188	19,129	22,288	13,938	58,543
Net book value
At 31 October 25	162	14,294	16,530	4,411	35,397
At 31 October 24	202	14,444	20,662	5,515	40,823

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	11,271	11,961
Amounts owed by group undertakings	319,103	282,531
Other debtors	474,115	512,920
Prepayments and accrued income	11,406	13,569
Total	815,895	820,981

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	27,891	29,457
Bank borrowings and overdrafts	33,333	53,471
Amounts owed to related parties	142,398	134,968
Taxation and social security	75,613	94,583
Other creditors	545	-
Accrued liabilities and deferred income	147,244	93,989
Total	427,024	406,468

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	33,333
Total	-	33,333

8.	Related party transactions
	Amounts owed by group undertakings relates to the following: Malda Holdings Ltd £265,509 (2024: £265,509), CND World Ltd £4,774 (2024: £288), CND Richmond Ltd £48,820 (2024: £16,734). Other debtors includes the Malda Investments Ltd of £463,865 (2024: £467,989). Amounts owed to related parties relates to the following: Subway Universal Ltd £52,069 (2024: £43,070), Subworld Ltd £Nil (2024: £34,539), CND Universal Ltd £90,329 (2024: £57,359). Other creditors includes the Director's loan account of £474 (2024: £34,681 overdrawn)

Related party transactions

Amounts owed by group undertakings relates to the following:
Malda Holdings Ltd £265,509 (2024: £265,509), CND World Ltd £4,774 (2024: £288), CND Richmond Ltd £48,820 (2024: £16,734). 
Other debtors includes the Malda Investments Ltd of £463,865 (2024: £467,989).

Amounts owed to related parties relates to the following:
Subway Universal Ltd £52,069 (2024: £43,070), Subworld Ltd £Nil (2024: £34,539), CND Universal Ltd £90,329 (2024: £57,359).
Other creditors includes the Director's loan account of £474 (2024: £34,681 overdrawn)