BERKELEY FINANCIAL HOLDINGS LTD

Company Registration Number:
12331120 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

BERKELEY FINANCIAL HOLDINGS LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

BERKELEY FINANCIAL HOLDINGS LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 33,117,630 21,481,427
Total fixed assets: 33,117,630 21,481,427
Current assets
Debtors:   184,352 343,293
Cash at bank and in hand: 3,166,147 3,355,776
Total current assets: 3,350,499 3,699,069
Creditors: amounts falling due within one year:   (512,323) (1,849,639)
Net current assets (liabilities): 2,838,176 1,849,430
Total assets less current liabilities: 35,955,806 23,330,857
Creditors: amounts falling due after more than one year:   (13,715,859) (13,715,859)
Total net assets (liabilities): 22,239,947 9,614,998
Capital and reserves
Called up share capital: 10,000,000 10,000,000
Other reserves: 13,032,127
Profit and loss account: (792,180) (385,002)
Shareholders funds: 22,239,947 9,614,998

The notes form part of these financial statements

BERKELEY FINANCIAL HOLDINGS LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 11 September 2026
and signed on behalf of the board by:

Name: Juan Pablo Livinalli
Status: Director

The notes form part of these financial statements

BERKELEY FINANCIAL HOLDINGS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BERKELEY FINANCIAL HOLDINGS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 3 3

BERKELEY FINANCIAL HOLDINGS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Fixed investments

Capital contribution in Berkeley Bank & Trust Limited, a private company incorporated in St Lucia. Investment in Berkeley Future Limited a private company incorporated in UK. Disposal of shares in Berkeley Payments Limited a private company incorporated in UK.

BERKELEY FINANCIAL HOLDINGS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Related party transactions

Name of the related party: Berkeley Future Limited
Relationship:
Company is a subsidiary of Berkeley Financial Holdings Limited
Description of the Transaction: Monies owed from related parties for invoices and costs paid and incurred on its behalf.
£
Balance at 01 January 2025 0
Balance at 31 December 2025 124,849