Registered number
13430618
BHALP LIMITED
Filleted Accounts
31 May 2023
BHALP LIMITED
Registered number: 13430618
Balance Sheet
as at 31 May 2023
Notes 2023 2022
£ £
Current assets
Stocks 1,165 1,275
Debtors 3 7,563 1,476
Cash at bank and in hand 1,824 1,021
10,552 3,772
Creditors: amounts falling due within one year 4 (8,217) (3,524)
Net current assets 2,335 248
Net assets 2,335 248
Capital and reserves
Called up share capital 100 100
Profit and loss account 2,235 148
Shareholders' funds 2,335 248
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 her 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.
Hatice KAYA
Director
Approved by the board on 16 February 2024
BHALP LIMITED
Notes to the Accounts
for the year ended 31 May 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 meal and from the rendering of services.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 5 5
3 Debtors 2023 2022
£ £
Prepayments & other debtors 7,563 1,476
4 Creditors: amounts falling due within one year 2023 2022
£ £
Overdrafts 3,895 -
Trade creditors 1,088 2,434
Taxation and social security costs 3,234 1,090
8,217 3,524
5 Other information
BHALP LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
428 Hale End Road
London
E4 9PB
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