REGISTERED NUMBER: 06416774 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Berkley Square Private Clients Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J N Ritchie

REGISTERED OFFICE:

8 Forest Gate

Pewsham

Chippenham

Wiltshire

SN15 3RD

REGISTERED NUMBER:

06416774 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Intangible assets

4

181,589

259,377

Tangible assets

5

7,748

8,800

Investments

6

12,671

12,671

202,008

280,848

CURRENT ASSETS

Stocks

-

20,000

Debtors

7

310,537

326,086

Cash at bank

2,001

38,210

312,538

384,296

CREDITORS

Amounts falling due within one year

8

135,373

131,490

NET CURRENT ASSETS

177,165

252,806

TOTAL ASSETS LESS CURRENT LIABILITIES

379,173

533,654

PROVISIONS FOR LIABILITIES

1,936

2,199

NET ASSETS

377,237

531,455

CAPITAL AND RESERVES

Called up share capital

140

140

Retained earnings

377,097

531,315

SHAREHOLDERS' FUNDS

377,237

531,455

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 August 2026 and were signed by:

J N Ritchie - Director

1.	STATUTORY INFORMATION

Berkley Square Private Clients Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost, 20% on reducing balance and 15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

826,513

Disposals

(169,435

)

At 31 December 2025

657,078

AMORTISATION

At 1 January 2025

567,136

Charge for year

24,616

Eliminated on disposal

(116,263

)

At 31 December 2025

475,489

NET BOOK VALUE

At 31 December 2025

181,589

At 31 December 2024

259,377

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

28,530

Additions

2,156

At 31 December 2025

30,686

DEPRECIATION

At 1 January 2025

19,730

Charge for year

3,208

At 31 December 2025

22,938

NET BOOK VALUE

At 31 December 2025

7,748

At 31 December 2024

8,800

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

1,272

DEPRECIATION

At 1 January 2025

and 31 December 2025

318

NET BOOK VALUE

At 31 December 2025

954

At 31 December 2024

954

6.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

916

11,755

12,671

NET BOOK VALUE

At 31 December 2025

916

11,755

12,671

At 31 December 2024

916

11,755

12,671

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

25,826

41,163

Other debtors

284,711

284,923

310,537

326,086

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

135,373

131,490