BERKSHIRE LOWER LIMB SOLUTIONS LIMITED


Directors	ARVIND, Chinnakonda
	ARVIND, Nikkaedhanaa Chinnakonda
	ARVIND, Vansidhar Chinnakonda
	ARVIND, Vidhyarubini


Registered Address	1st Floor, Buckley House 31a The Hundred
	Romsey
	SO51 8GD


Registered Number	07067392 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		24,104		31,462
			24,104		31,462
Current assets
Debtors	4,5	804,030		833,131
Cash at bank and on hand		1,119,430		1,029,579
		1,923,460		1,862,710
Creditors amounts falling due within one year	6	(81,175)		(120,785)
Net current assets (liabilities)			1,842,285		1,741,925
Total assets less current liabilities			1,866,389		1,773,387
Net assets			1,866,389		1,773,387
Capital and reserves
Called up share capital			200		200
Profit and loss account			1,866,189		1,773,187
Shareholders' funds			1,866,389		1,773,387

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 8 September 2026, and are signed on its behalf by:

ARVIND, Chinnakonda
Director
Registered Company No. 07067392

BERKSHIRE LOWER LIMB SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	50

2.	Average number of employees


		2026		2025
	Average number of employees during the year	5		5

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	33,050	1,164	2,946	37,160
Additions	-	-	1,000	1,000
At 31 March 26	33,050	1,164	3,946	38,160
Depreciation and impairment
At 01 April 25	2,354	1,164	2,180	5,698
Charge for year	7,674	-	684	8,358
At 31 March 26	10,028	1,164	2,864	14,056
Net book value
At 31 March 26	23,022	-	1,082	24,104
At 31 March 25	30,696	-	766	31,462

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	17,693	46,794
Other debtors	786,337	786,337
Total	804,030	833,131

5.	Debtors: amounts due after one year
	Amount included in other debtors of £786,337 is the monies loaned to House of Arvind Limited. The directors of the company are also directors in the borrowing company.

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	68,835	115,193
Other creditors	10,599	3,432
Accrued liabilities and deferred income	1,741	2,160
Total	81,175	120,785