Company Registration No. 05545176 (England and Wales)
Berkeley Heating Services Ltd
Unaudited accounts
for the year ended 31 December 2025
Berkeley Heating Services Ltd
Unaudited accounts
Contents
Berkeley Heating Services Ltd
Company Information
for the year ended 31 December 2025
Directors
Mr. David Charles Brooker
Mr. James Charles Brooker
Company Number
05545176 (England and Wales)
Registered Office
Unit 10, Clearways Business Centre
London Road
West Kingsdown
TN15 6ES
United Kingdom
Accountants
Philip Nolan Accountants
Unit 16, International House
Cray Avenue
Orpington
BR5 3RS
Berkeley Heating Services Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
33,671
24,050
Cash at bank and in hand
92,147
57,285
Creditors: amounts falling due within one year
(156,482)
(89,482)
Net current assets
77,412
96,512
Total assets less current liabilities
111,083
120,562
Creditors: amounts falling due after more than one year
(64,999)
(66,309)
Called up share capital
201
201
Profit and loss account
45,883
54,052
Shareholders' funds
46,084
54,253
For the year ending 31 December 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 18 September 2026 and were signed on its behalf by
Mr. David Charles Brooker
Director
Company Registration No. 05545176
Berkeley Heating Services Ltd
Notes to the Accounts
for the year ended 31 December 2025
Berkeley Heating Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 05545176. The registered office is Unit 10, Clearways Business Centre, London Road, West Kingsdown, TN15 6ES, United Kingdom.
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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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
15% Reducing Balance Method
Fixtures & fittings
15% Reducing Balance Method
Computer equipment
25% Reducing Balance Method
Stocks and Work in Progress
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Berkeley Heating Services Ltd
Notes to the Accounts
for the year ended 31 December 2025
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
-
37,706
11,758
4,698
54,162
Additions
480
18,618
2,340
99
21,537
At 31 December 2025
480
56,324
14,098
4,797
75,699
At 1 January 2025
-
22,285
5,008
2,819
30,112
Charge for the year
72
8,530
2,115
1,199
11,916
At 31 December 2025
72
30,815
7,123
4,018
42,028
At 31 December 2025
408
25,509
6,975
779
33,671
At 31 December 2024
-
15,421
6,750
1,879
24,050
Amounts falling due within one year
Trade debtors
74,788
84,444
Amounts falling due after more than one year
Berkeley Heating Services Ltd
Notes to the Accounts
for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
60,328
6,439
Taxes and social security
46,042
20,435
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
41,517
37,831
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Average number of employees
During the year the average number of employees was 6 (2024: 6).