ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 01279376

BERKELEY SQUARE PROPERTY INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

BERKELEY SQUARE PROPERTY INVESTMENTS LIMITED

REGISTERED NUMBER: 01279376

STATEMENT OF FINANCIAL POSITION

AS AT 28 FEBRUARY 2025

	28 February	29 February
	2025	2024
Note	£	£

Fixed assets
Investments	4		20,500		20,500
			20,500		20,500
Current assets
Debtors: amounts falling due within one year	5	29,450		29,902
Cash at bank and in hand		225		106
		29,675		30,008
Creditors: amounts falling due within one year	6	(615,130)		(607,935)
Net current liabilities			(585,455)		(577,927)

Net liabilities			(564,955)		(557,427)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(565,055)	(557,527)
	(564,955)	(557,427)

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BERKELEY SQUARE PROPERTY INVESTMENTS LIMITED

REGISTERED NUMBER: 01279376

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 28 FEBRUARY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

R D Cripp

Director

Date: 19 November 2025

The notes on pages 3 to 5 form part of these financial statements.

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BERKELEY SQUARE PROPERTY INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1.	General information

Berkeley Square Property Investments Limited is a private company limited by shares and is incorporated in England and Wales. The address of its registered office is 10 Queen Street Place, London, EC4R 1AG and its company registered number is 01279376.
The functional and presentational currency is GBP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

As at the year end the company had net liabilities of £564,955 (2024: £557,427). The directors have considered the going concern status of the company and based upon the ongoing support from its creditors enabling the company to meet its liabilities as they fall due over at least the next 12 months, the financial statements have been prepared on a going concern basis

2.3

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loan to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

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BERKELEY SQUARE PROPERTY INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

4.	Fixed asset investments

		Investments in associates
		£
	Cost or valuation
	At 1 March 2024	20,500
	At 28 February 2025	20,500

Participating
Participating interest relate to the company's 50% investment in the share capital of its joint venture Copper Estates Limited, a company holding land as land trustee.

Debtors

					28 February	29 February
					2025	2024
					£	£


Other debtors	23,383	23,734
Tax recoverable	6,067	6,168
	29,450	29,902

Trade creditors	1,506	5,478
Amounts owed to joint ventures	500	500
Other creditors	605,820	595,360
Accruals	7,304	6,597
	615,130	607,935

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BERKELEY SQUARE PROPERTY INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Related party transactions

Included within Other Debtors is a balance owed by P Cripp for £23,383 (2024: £23,733), a director of the Company.
Included in Other Creditors is a balance owed to R Cripp for £42,097 (2024: £31,697), a director of the Company.
Included in Other Creditors is a balance owed to Robtone Investments Limited for £295,692 (2024: £295,692), a company which has a director in common.
Included in Other Creditors is a balance owed to Berkeley Square Commercial Investments Limited, a company under common control, of £268,031 (2024: £267,971).

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