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Registered number: 12665306
Bhuller Investments Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
First Base Accountants
Pavilion 2
Castlecraig Business Park
Stirling
FK7 7SH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12665306
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 385,725 385,725
Investments 5 100 100
385,825 385,825
CURRENT ASSETS
Debtors 6 894 34,898
Cash at bank and in hand 160,420 4,362
161,314 39,260
Creditors: Amounts Falling Due Within One Year 7 (382,745 ) (52,688 )
NET CURRENT ASSETS (LIABILITIES) (221,431 ) (13,428 )
TOTAL ASSETS LESS CURRENT LIABILITIES 164,394 372,397
Creditors: Amounts Falling Due After More Than One Year 8 (251,305 ) (434,556 )
NET LIABILITIES (86,911 ) (62,159 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (86,912 ) (62,160 )
SHAREHOLDERS' FUNDS (86,911) (62,159)
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Satnam Bhuller
Director
05/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bhuller Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12665306 . The registered office is 11 Waterside Close, Shepperton, TW17 0SS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: )
1 -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2022 385,725
As at 30 June 2023 385,725
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2023 385,725
As at 1 July 2022 385,725
5. Investments
Subsidiaries
£
Cost
As at 1 July 2022 100
As at 30 June 2023 100
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 100
As at 1 July 2022 100
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 489 -
Other debtors - 7,000
VAT 405 27,898
894 34,898
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 8,717
Director's loan account 382,746 43,971
382,745 52,688
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 221,305 434,556
Amounts owed to subsidiaries 30,000 -
251,305 434,556
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5