ACCOUNTS - Final Accounts

Cash and cash equivalents

Registered number: 02156243

BERKELEY SQUARE COMMERCIAL INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

BERKELEY SQUARE COMMERCIAL INVESTMENTS LIMITED

REGISTERED NUMBER: 02156243

STATEMENT OF FINANCIAL POSITION

AS AT 28 FEBRUARY 2025

	28 February	29 February
	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	423,682		423,623
Cash at bank and in hand	5	-		45
		423,682		423,668
Creditors: amounts falling due within one year	6	(85,549)		(80,758)

Net assets			338,133		342,910

Capital and reserves
Called up share capital	100	100
Profit and loss account	338,033	342,810
	338,133	342,910

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 2 to 3 form part of these financial statements.

Page 1

BERKELEY SQUARE COMMERCIAL INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1.	General information

Berkeley Square Commercial 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 2156243.
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

The financial statements have been prepared on a going concern basis as at the year end the company had net assets of £338,133 (2024: £342,910). The directors have forecast cashflows from various long term projects, over the next 12 months and, along with their continued support, will ensure that all financial commitments can be met when they fall due.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

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

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BERKELEY SQUARE COMMERCIAL INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Debtors

					28 February	29 February
					2025	2024
					£	£


Other debtors	423,682	423,623

	Cash at bank and in hand	-	45

Trade creditors	-	3,870
Other creditors	80,309	71,188
Accruals and deferred income	5,240	5,700
	85,549	80,758

Related party transactions

Included within Other Debtors due within a year are amounts owed from Berkeley Square Property Investments Limited, a company under common control, of £268,031 (2024: £267,971).
Also included within Other Debtors is a loan balance due from P Cripp for £121,900 (2024: £121,900), a director of the company.
Included in Other Creditors is a loan balance due to R Cripp for £11,268 (2024: £2,147), a director of the company.
Included in Other Creditors is a loan balance due to Robtone Investments for £69,041 (2024: £69,041), a company with common shareholders and directors.

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