Company registration number: 06440034
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
Berkeley Foundation Limited
(limited by guarantee)
Pages for filing with the Registrar
Company registration number: 06440034
Berkeley Foundation Limited
(limited by guarantee)
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 398 531
398 531
Current assets
Debtors 5 226,723 226,787
Prepayments and accrued income 46 88
Cash at bank and in hand 110,823 134,154
337,592 361,029
Creditors: amounts falling due within one year
6 (168,567) (171,362)
Net current assets 169,025 189,667
Total assets less current liabilities 169,423 190,198
Provisions for liabilities (76) (101)
NET ASSETS 169,347 190,097
Reserves
Income and expenditure account 169,347 190,097
TOTAL RESERVES 169,347 190,097
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06440034
Berkeley Foundation Limited
(limited by guarantee)
Balance sheet - continued
as at 30 November 2025
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 and expenditure account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 16 July 2026 and signed on its behalf by:
Ms R Blackman, Director
16 July 2026
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Berkeley Foundation Limited
(limited by guarantee)
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
Berkeley Foundation Limited is a private company registered in England and Wales. Its registered number is 06440034. The company is limited by guarantee. Its registered office is 176 Monton Road, Monton, Manchester, Lancashire, M30 9GA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.:
Computer equipment - 25% reducing balance
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Income and expenditure account, 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.
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Berkeley Foundation Limited
(limited by guarantee)
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable surpluses.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2024 1,036
At 30 November 2025 1,036
Depreciation
At 1 December 2024 505
Charge for year 133
At 30 November 2025 638
Net book value
At 30 November 2025 398
At 30 November 2024 531
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Berkeley Foundation Limited
(limited by guarantee)
Notes to the financial statements - continued
for the year ended 30 November 2025
5 Debtors
2025 2024
£ £
Directors' loan accounts 3,062 3,062
Taxation 185 793
Other debtors 223,476 222,932
226,723 226,787
6 Creditors: amounts falling due within one year
2025 2024
£ £
Other loans 167,235 169,235
Trade creditors 132 127
Accruals and deferred income 1,200 2,000
168,567 171,362
7 Related party transactions
Berkeley Foundation Limited was funded by long term loans from the Members. The loan by Mr P Cunningham (deceased) was secured by a fixed and floating charge over all property and undertakings of the company. The accounts include total loans to Mr P Cunningham (deceased) of £18,488. Included in administrative expenses are fees of £12,500 paid to Ms Blackman, a director of the company.



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