Registered number
08914425
B Sinha Limited
Unaudited Filleted Accounts
28 February 2023
B Sinha Limited
Registered number: 08914425
Balance Sheet
as at 28 February 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 615 923
Current assets
Debtors 4 - 14,850
Cash at bank and in hand 33,802 42,556
33,802 57,406
Creditors: amounts falling due within one year 5 (20,586) (55,841)
Net current assets 13,216 1,565
Net assets 13,831 2,488
Capital and reserves
Called up share capital 2 2
Profit and loss account 13,829 2,486
Shareholders' funds 13,831 2,488
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Bijon Sinha
Director
Approved by the board on 6 November 2023
B Sinha Limited
Notes to the Accounts
for the year ended 28 February 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 March 2022 3,870
At 28 February 2023 3,870
Depreciation
At 1 March 2022 2,947
Charge for the year 308
At 28 February 2023 3,255
Net book value
At 28 February 2023 615
At 28 February 2022 923
4 Debtors 2023 2022
£ £
Trade debtors - 14,850
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 8,392 3,262
Other creditors 12,194 52,579
20,586 55,841
6 Other information
B Sinha Limited is a private company limited by shares and incorporated in England. Its registered office is:
7 Treebourne Road
Biggin Hill
Westerham
Kent
TN16 3QW
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