H Beg Limited SC378269 dentists false 1 July 2022 SC378269 2022-07-01 2023-06-30 SC378269 2022-06-30 SC378269 2023-06-30 SC378269 2021-07-01 2022-06-30 SC378269 2021-06-30 SC378269 2022-06-30 SC378269 frs102-bus:FRS102 2022-07-01 2023-06-30 SC378269 frs102-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 SC378269 frs102-bus:FullAccounts 2022-07-01 2023-06-30 SC378269 frs102-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 SC378269 frs102-core:CurrentFinancialInstruments 2023-06-30 SC378269 frs102-core:CurrentFinancialInstruments 2022-06-30 SC378269 frs102-core:Non-currentFinancialInstruments 2023-06-30 SC378269 frs102-core:Non-currentFinancialInstruments 2022-06-30 SC378269 frs102-core:ShareCapital 2023-06-30 SC378269 frs102-core:ShareCapital 2022-06-30 SC378269 frs102-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC378269 frs102-core:RetainedEarningsAccumulatedLosses 2022-06-30 SC378269 frs102-bus:Director1 2022-07-01 2023-06-30 SC378269 frs102-core:PlantMachinery 2022-07-01 2023-06-30 SC378269 frs102-core:PlantMachinery 2022-06-30 SC378269 frs102-core:PlantMachinery 2023-06-30 SC378269 frs102-core:PlantMachinery 2022-06-30 SC378269 frs102-bus:OrdinaryShareClass1 2023-06-30 SC378269 frs102-bus:OrdinaryShareClass1 2022-06-30 SC378269 frs102-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares
Registered number
SC378269
H Beg Limited
Unaudited Accounts
for the year ended
30 June 2023
H Beg Limited
Balance Sheet
as at 30 June 2023
Notes
2023
£
2022
£
Fixed assets
Tangible assets 4 42,488 21,025
Investments 293,971 293,971
336,459 314,996
Current assets
Debtors 34,383 35,347
Cash at bank and in hand 179,415 390,208
213,798 425,555
Creditors: amounts falling due within one year 5 (46,521) (116,465)
Net current assets / (liabilities) 167,277 309,090
Total assets less current liabilities 503,736 624,086
Creditors: amounts falling due after more than one year (132,494) (207,582)
Provisions for liabilities (6,774) (2,411)
Total net assets (liabilities) 364,468 414,093
Capital and reserves
Called up share capital 6 2 2
Profit and loss account 364,466 414,091
Shareholders' funds 364,468 414,093

H Beg Limited
Balance Sheet
as at 30 June 2023



These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 June 2023 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Dr H Beg

Director


Approved by the board on 25 October 2023

Company Number: SC378269 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

50 Hillfield Brae
Newton Mearns
Glassgo
G77 6GF
Scotland

H Beg Limited
Notes to the Accounts
for the year ended 30 June 2023

1. Accounting policies

Basis of preparation of financial statements
These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.
Going concern basis
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
Tangible fixed assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Plant & machinery 20% Reducing Balance
Investment property
Investment property is included at fair value, with any gains recognised in the profit and loss account for the period in which they occurred. Deferred tax is recognised on these gains at the rate expected to apply when the property is sold.
2. Taxation
2023 2022
£ £
UK Corporation Tax 4,511 45,418
Deferred tax 4,364 88
Tax on profit/(loss) on ordinary activities 8,875 45,506

3. Employees
2023 2022
Average number of employees during the period 9 6

4. Tangible fixed assets
Plant & machinery Total
Cost or valuation £ £
At 1 July 2022 70,532 70,532
Additions 28,953 28,953
At 30 June 2023 99,485 99,485
Depreciation
At 1 July 2022 49,507 49,507
Charge for the period 7,490 7,490
At 30 June 2023 56,997 56,997
Net book value
At 30 June 2023 42,488 42,488
At 30 June 2022 21,025 21,025

5. Creditors: amounts falling due within one year
2023 2022
£ £
Bank Loans & Overdrafts 5,008 33,960
Trade creditors 35,721 32,868
Taxation & social security 4,562 48,148
Other creditors 1,230 1,489
46,521 116,465

6. Share capital
2023 2022
£ £
Allotted, called up and fully paid:
1 (2022: 1) Ordinary shares of £1.00 each 1 1
Allotted, called up and fully paid:
1 (2022: 1) Ordinary A shares of £1.00 each 1 1
2 2

7. Related party disclosures

During the period of accounts a transaction occurred between this company and a related party, Hammad Beg. The relationship between the parties is Director. At the balance sheet date the company owed the related party £687 (2022 - £1,430).


Controlling party
Dr. Hammad Javed BEG and Mrs. Maaham Ahmad are the controlling party.