Berkeley Engineering (Services) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05311953

Berkeley Engineering (Services) Limited

Filleted Unaudited Financial Statements

31 March 2026

Berkeley Engineering (Services) Limited

Statement of Financial Position

31 March 2026

	31 Mar 26	31 Dec 24
Note	£	£

Fixed assets

Investments	6	391,314	391,314

Current assets

Debtors	7	1,600,013	1,817,662
Cash at bank and in hand		147,794	15,360
		------------	------------
		1,747,807	1,833,022

Creditors: amounts falling due within one year	8	( 509,498)	( 688,017)
		------------	------------
Net current assets		1,238,309	1,145,005
		------------	------------
Total assets less current liabilities		1,629,623	1,536,319

Creditors: amounts falling due after more than one year	9	( 81,301)	( 79,047)
		------------	------------
Net assets		1,548,322	1,457,272
		------------	------------

Capital and reserves

Called up share capital	1,000	1,000
Share premium account	289,140	289,140
Profit and loss account	1,258,182	1,167,132
	------------	------------
Shareholders funds	1,548,322	1,457,272
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Berkeley Engineering (Services) Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

Dr Habib Ullah Piracha	Mr Mohammad Irteza Piracha
Director	Director

Mr Mohammad Mujteba Piracha
Director

Company registration number: 05311953

Berkeley Engineering (Services) Limited

Notes to the Financial Statements

Period from 1 January 2025 to 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 52 Berkeley Square, London, England, W1J 5BT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Investments

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 3 (2024: 3 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 January 2025	172,610
Additions	–
Disposals	( 172,610)
	---------
At 31 March 2026	–
	---------
Amortisation
At 1 January 2025	172,610
Charge for the period	–
Disposals	( 172,610)
	---------
At 31 March 2026	–
	---------
Carrying amount
At 31 March 2026	–
	---------
At 31 December 2024	–
	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 March 2026	391,314
	---------
Impairment
At 1 January 2025 and 31 March 2026	–
	---------

Carrying amount
At 31 March 2026	391,314
	---------
At 31 December 2024	391,314
	---------

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows;

Subsidiary undertakings:

Berkeley Engineering Limited

Registered address:

52 Berkeley Square, London, England & Wales

Holding: Ordinary

Shares held:

100% (2026) and 100% (2024)

The profit for the financial period of Berkeley Engineering Limited was £24,810 (2024: £12,795) and the agregate amount of capital and reserves at the end of the year was £475,338 (2024: £450,528)

7. Debtors

	31 Mar 26	31 Dec 24
	£	£
Trade debtors	223,373	259,669
Other debtors	1,376,640	1,557,993
	------------	------------
	1,600,013	1,817,662
	------------	------------

8. Creditors: amounts falling due within one year

	31 Mar 26	31 Dec 24
	£	£
Bank loans and overdrafts	176,828	487,296
Trade creditors	51,666	109,229
Corporation tax	58,748	34,346
Other creditors	222,256	57,146
	---------	---------
	509,498	688,017
	---------	---------

9. Creditors: amounts falling due after more than one year

	31 Mar 26	31 Dec 24
	£	£
Bank loans and overdrafts	81,301	79,047
	--------	--------

10. Directors' advances, credits and guarantees

During the period the directors entered into the following advances and credits with the company:

	31 Mar 26
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Dr Habib Ullah Piracha	–	32,871	32,871
	----	--------	--------

	31 Dec 24
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Dr Habib Ullah Piracha	–	–	–
	----	----	----