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dpl-frs:Item5 2021-04-01 2022-03-31 10198527 dpl-frs:Item5 2021-03-31 10198527 dpl-frs:Item5 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 10198527 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 10198527 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 10198527 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 10198527 dpl-frs:Item6 2021-04-01 2022-03-31 10198527 dpl-frs:Item6 2021-03-31 10198527 dpl-frs:Item6 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 10198527 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 10198527 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 10198527 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 10198527 dpl-frs:Item7 2021-04-01 2022-03-31 10198527 dpl-frs:Item7 2021-03-31 10198527 dpl-frs:Item7 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 10198527 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 10198527 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 10198527 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 10198527 dpl-frs:Item8 2021-04-01 2022-03-31 10198527 dpl-frs:Item8 2021-03-31 10198527 dpl-frs:Item8 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 10198527 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 10198527 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 10198527 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 10198527 dpl-frs:Item9 2021-04-01 2022-03-31 10198527 dpl-frs:Item9 2021-03-31 10198527 dpl-frs:Item9 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 10198527 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 10198527 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 10198527 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 10198527 dpl-frs:Item10 2021-04-01 2022-03-31 10198527 dpl-frs:Item10 2021-03-31 10198527 dpl-frs:Item10 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 10198527 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 10198527 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 10198527 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 10198527 dpl-frs:Item11 2021-04-01 2022-03-31 10198527 dpl-frs:Item11 2021-03-31 10198527 dpl-frs:Item11 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 10198527 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 10198527 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 10198527 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 10198527 dpl-frs:Item12 2021-04-01 2022-03-31 10198527 dpl-frs:Item12 2021-03-31 10198527 dpl-frs:Item12 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 10198527 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 10198527 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 10198527 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 10198527 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 10198527 1 2021-04-01 2022-03-31 10198527 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 10198527
Besi Construction Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10198527
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,147 37,221
Investments 5 259,053 -
279,200 37,221
CURRENT ASSETS
Cash at bank and in hand 35,189 557,003
35,189 557,003
Creditors: Amounts Falling Due Within One Year 6 (39,989 ) (281,652 )
NET CURRENT ASSETS (LIABILITIES) (4,800 ) 275,351
TOTAL ASSETS LESS CURRENT LIABILITIES 274,400 312,572
Creditors: Amounts Falling Due After More Than One Year 7 (23,475 ) (33,056 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,828 ) (7,072 )
NET ASSETS 247,097 272,444
CAPITAL AND RESERVES
Called up share capital 9 100 1
Profit and Loss Account 246,997 272,443
SHAREHOLDERS' FUNDS 247,097 272,444
Page 1
Page 2
For the year ending 31 March 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 Besian Rrustaj
Director
24/11/2023
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
Besi Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10198527 . The registered office is 78 East Road, Chadwell Heath, Romford, RM6 6YT.
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:
Plant & Machinery 25% S.L.
Motor Vehicles 25% S.L.
Computer Equipment 25% S.L.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 2)
4 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 39,425 28,000 870 68,295
As at 31 March 2023 39,425 28,000 870 68,295
Depreciation
As at 1 April 2022 9,856 21,000 218 31,074
Provided during the period 9,857 7,000 217 17,074
As at 31 March 2023 19,713 28,000 435 48,148
Net Book Value
As at 31 March 2023 19,712 - 435 20,147
As at 1 April 2022 29,569 7,000 652 37,221
5. Investments
Unlisted
£
Cost
As at 1 April 2022 -
Additions 259,053
As at 31 March 2023 259,053
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 259,053
As at 1 April 2022 -
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 429 5,150
Trade creditors 695 609
Bank loans and overdrafts 6,938 6,938
Corporation tax 15,752 55,766
Other taxes and social security 2,739 -
VAT 6,903 52,707
Net wages 4,261 -
Other creditor 334 -
Accruals and deferred income 1,938 51,340
Director's loan account - 109,142
39,989 281,652
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 429
Bank loans 23,475 32,627
23,475 33,056
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 429 5,150
Later than one year and not later than five years - 429
429 5,579
429 5,579
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 1
Page 5