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Registered number: 01958899
BERKSHIRE CONSULTANCY LIMITED
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 01958899
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 7,135 10,353
7,135 10,353
CURRENT ASSETS
Debtors 6 510,853 556,895
Cash at bank and in hand 599,780 377,838
1,110,633 934,733
Creditors: Amounts Falling Due Within One Year 7 (422,159 ) (485,958 )
NET CURRENT ASSETS (LIABILITIES) 688,474 448,775
TOTAL ASSETS LESS CURRENT LIABILITIES 695,609 459,128
Creditors: Amounts Falling Due After More Than One Year 8 - (5,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,341 ) (2,048 )
NET ASSETS 694,268 451,247
CAPITAL AND RESERVES
Called up share capital 9 20,100 20,100
Income Statement 674,168 431,147
SHAREHOLDERS' FUNDS 694,268 451,247
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Page 2
For the year ending 31 October 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs S R Hunter
Director
13 May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
BERKSHIRE CONSULTANCY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 01958899 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
The turnover shown in the profit and loss account represents fee income plus rechargeable expenses, excluding VAT.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
2.4. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
2.5. Taxation
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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
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4. Tax on Profit
Tax Rate 2025 2024
2025 2024 £ £
Current tax
UK Corporation Tax 25.0% 25.0% 191,919 135,148
Deferred Tax
Deferred taxation (707 ) 1,162
Total tax charge for the period 191,212 136,310
2025 2024
£ £
Profit before tax 764,233 538,569
Breakdown of tax charge is:
Tax on profit at 25% (UK standard rate) 191,058 134,642
Goodwill/depreciation not allowed for tax 844 806
Expenses not deductible for tax purposes 303 2,045
Capital allowances (286 ) (2,345 )
Short term timing differences (707 ) 1,162
Total tax charge for the period 191,212 136,310
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 4,429 22,972 21,343 48,744
Additions - - 755 755
Disposals - - (2,463 ) (2,463 )
As at 31 October 2025 4,429 22,972 19,635 47,036
Depreciation
As at 1 November 2024 4,395 22,927 11,069 38,391
Provided during the period 34 45 3,295 3,374
Disposals - - (1,864 ) (1,864 )
As at 31 October 2025 4,429 22,972 12,500 39,901
Net Book Value
As at 31 October 2025 - - 7,135 7,135
As at 1 November 2024 34 45 10,274 10,353
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 64,091 112,129
Other debtors 30,790 27,860
94,881 139,989
Due after more than one year
Other debtors 415,972 416,906
510,853 556,895
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 123,084 105,496
Other creditors 80,914 229,613
Taxation and social security 218,161 150,849
422,159 485,958
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors - 5,833
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
20,100 Ordinary Shares of £ 1.00 each 20,100 20,100
10. Reserves
Income Statement
£
As at 1 November 2024 431,147
Profit for the year and total comprehensive income 573,021
Gift to EOT (330,000)
As at 31 October 2025 674,168
11. Ultimate Controlling Party
The ultimate controlling party is Berkshire Consultancy Holdings Limited. 
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