26 November 2024 false No description of principal activity Taxfiler 2024.6 SC830088business:PrivateLimitedCompanyLtd2024-11-262025-11-30 SC8300882024-11-25 SC8300882024-11-262025-11-30 SC830088business:AuditExempt-NoAccountantsReport2024-11-262025-11-30 SC830088business:FilletedAccounts2024-11-262025-11-30 SC8300882025-11-30 SC830088business:Director12024-11-262025-11-30 SC830088business:Director22024-11-262025-11-30 SC830088core:WithinOneYear2025-11-30 SC830088core:AfterOneYear2025-11-30 SC830088core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 SC830088core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 SC830088core:PreviouslyStatedAmount2025-11-30 SC830088business:SmallEntities2024-11-262025-11-30 SC830088countries:Scotland2024-11-262025-11-30 SC830088core:LandBuildings2024-11-25 SC830088core:LandBuildings2024-11-262025-11-30 SC830088core:LandBuildings2025-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC830088 (Scotland)
Berkshire (East) Limited Unaudited accounts for the period from 26 November 2024 to 30 November 2025
Berkshire (East) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Berkshire (East) Limited Company Information for the period from 26 November 2024 to 30 November 2025
Directors
Miss E Hughes Mr A Patel
Company Number
SC830088 (Scotland)
- 3 -
Berkshire (East) Limited Statement of financial position as at 30 November 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
3,979,399 
Current assets
Debtors
5
122,573 
Cash at bank and in hand
108,369 
230,942 
Creditors: amounts falling due within one year
6
(484,783)
Net current liabilities
(253,841)
Total assets less current liabilities
3,725,558 
Creditors: amounts falling due after more than one year
7
(3,315,801)
Provisions for liabilities
Other provisions
(377,000)
Net assets
32,757 
Capital and reserves
Called up share capital
1 
Profit and loss account
32,756 
Shareholders' funds
32,757 
For the period ending 30 November 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 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 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 of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by
Mr A Patel Director Company Registration No. SC830088
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Berkshire (East) Limited Notes to the Accounts for the period from 26 November 2024 to 30 November 2025
1
Statutory information
Berkshire (East) Limited is a private company, limited by shares, registered in Scotland, registration number SC830088.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 26 November 2024
- 
Additions
3,979,399 
At 30 November 2025
3,979,399 
Depreciation
At 30 November 2025
- 
Net book value
At 30 November 2025
3,979,399 
5
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
76,873 
Amounts falling due after more than one year
Other debtors
45,700 
6
Creditors: amounts falling due within one year
2025 
£ 
Trade creditors
8,327 
Taxes and social security
7,683 
Other creditors
468,773 
484,783 
- 5 -
Berkshire (East) Limited Notes to the Accounts for the period from 26 November 2024 to 30 November 2025
7
Creditors: amounts falling due after more than one year
2025 
£ 
Other creditors
583,331 
Loans from directors
2,732,470 
3,315,801 
8
Average number of employees
During the period the average number of employees was 0.
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