Registration number:06328002 (England and Wales)

Berkeley Catering Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Berkeley Catering Limited

Company Information

Directors

A N Patel N P Patel C N Patel

 

Registered office

Unit 5 Glengall Business Centre 43-47 Glengall Road London SE15 6NF

 

Accountants

Telic Advisory Limited Chartered Certified Accountants5th Floor Congress House 14 Lyon Road Harrow HA1 2EN

Berkeley Catering Limited

(Registration number: 06328002)
Statement of Financial Position as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Intangible assets	4	1	1
Tangible assets	5	159,424	191,609
Other financial assets	6	701,129	701,129
		860,554	892,739
Current assets
Stocks		91,679	76,976
Debtors	7	3,276,073	3,268,730
Cash at bank and in hand		2,164,611	968,118
		5,532,363	4,313,824
Creditors: Amounts falling due within one year	8	(1,275,910)	(1,394,526)
Net current assets		4,256,453	2,919,298
Total assets less current liabilities		5,117,007	3,812,037
Creditors: Amounts falling due after more than one year	8	(303,202)	(328,949)
Provisions for liabilities		(38,004)	(34,315)
Net assets		4,775,801	3,448,773
Capital and reserves
Called up share capital	9	100	100
Retained earnings		4,775,701	3,448,673
Shareholders' funds		4,775,801	3,448,773

For the financial year ending 31 December 2024 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Berkeley Catering Limited

(Registration number: 06328002)
Statement of Financial Position as at 31 December 2024

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 5 November 2025 and signed on its behalf by:
 

......................................... A N Patel Director

Berkeley Catering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

Berkeley Catering Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06328002.

The address of its registered office is:
Unit 5 Glengall Business Centre
43-47 Glengall Road
London
SE15 6NF

These financial statements were authorised for issue by the Board on 5 November 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Berkeley Catering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

2	Accounting policies (continued)

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on cost
Motor Vans - 25% on cost

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

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	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 73 (2023 - 69).

Berkeley Catering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2024	1,065,092	1,065,092
At 31 December 2024	1,065,092	1,065,092
Amortisation
At 1 January 2024	1,065,091	1,065,091
At 31 December 2024	1,065,091	1,065,091
Carrying amount
At 31 December 2024	1	1
At 31 December 2023	1	1

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2024	197,502	433,400	440,227	1,071,129
Additions	10,486	15,932	-	26,418
Disposals	-	-	(16,435)	(16,435)
At 31 December 2024	207,988	449,332	423,792	1,081,112
Depreciation
At 1 January 2024	184,034	402,040	293,446	879,520
Charge for the year	3,602	11,259	43,742	58,603
Eliminated on disposal	-	-	(16,435)	(16,435)
At 31 December 2024	187,636	413,299	320,753	921,688
Carrying amount
At 31 December 2024	20,352	36,033	103,039	159,424
At 31 December 2023	13,468	31,360	146,781	191,609

Berkeley Catering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 January 2024	701,129	701,129
At 31 December 2024	701,129	701,129
Impairment
Carrying amount
At 31 December 2024	701,129	701,129

7

Debtors

Current	Note	2024 £	2023 £
Trade debtors		700,050	717,887
Amounts owed by related parties	11	31,971	15,940
Prepayments		43,373	34,223
Other debtors		2,500,679	2,500,680
		3,276,073	3,268,730

Berkeley Catering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

8

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	10	48,580	388,440
Trade creditors		187,632	206,265
Taxation and social security		1,002,419	752,981
Accruals and deferred income		35,915	46,840
Other creditors		1,364	-
		1,275,910	1,394,526

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	10	303,202	328,949

9	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary share of £1 each	100	100	100	100

10	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	303,202	328,949

Current loans and borrowings

Berkeley Catering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

10	Loans and borrowings (continued)

	2024 £	2023 £
Bank borrowings	48,580	367,440
Hire purchase contracts	-	21,000
	48,580	388,440

Bank borrowings

Bank Loans is denominated in GBP with a nominal interest rate of 1% above Base Rate, and the final instalment is due on 31 March 2033. The carrying amount at year end is £351,782 (2023 - £379,579). In the financial year 2024, £316,810 of bank loan was paid off.

11	Related party transactions

Summary of transactions with other related parties

The company wholly owns 100% share capital of Al Desco Foods Limited. As at 31 December 2024, included in debtors there is £31,971 amounts due from Al Desco Foods Limited.

Included within other debtors is £2,220,680 (2023: £2,220,680) of secured loan made to 70-76 Bell Street Limited. This is a subsidiary of Bell Street (2021) Limited in which Berkeley Catering Limited acquired 50%. The loan is repayable on demand and interest is chargeable at 12% PA.

Also included within other debtors is a secured loan of £230,000 made to 70-76 Bell Street Limited. This loan is payable on demand and the interest is chargeable at 15% above the Bank of England base rate.

In addition, there is an outstanding loan balance of £50,000 owed by 70-76 Bell Street Limited to the company.