2022-10-262023-10-312023-10-31false14443956BILLIE BHATIA 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BILLIE BHATIA LIMITED

Registered Number
14443956
(England and Wales)

Unaudited Financial Statements for the Period ended
31 October 2023

BILLIE BHATIA LIMITED
Company Information
for the period from 26 October 2022 to 31 October 2023

Director

BHATIA, Kiran Gauri

Registered Address

5 Harwood Close
Ratby
Leicester
LE6 0PT

Registered Number

14443956 (England and Wales)
BILLIE BHATIA LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

£

£

Fixed assets
Intangible assets39,600
Tangible assets41,069
10,669
Current assets
Debtors55,760
Cash at bank and on hand29,997
35,757
Creditors amounts falling due within one year6(25,799)
Net current assets (liabilities)9,958
Total assets less current liabilities20,627
Net assets20,627
Capital and reserves
Called up share capital1
Profit and loss account20,626
Shareholders' funds20,627
The financial statements were approved and authorised for issue by the Director on 10 August 2024, and are signed on its behalf by:
BHATIA, Kiran Gauri
Director
Registered Company No. 14443956
BILLIE BHATIA LIMITED
Notes to the Financial Statements
for the period ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

2023
Average number of employees during the year1
3.Intangible assets

Other

Total

££
Cost or valuation
Additions12,00012,000
At 31 October 2312,00012,000
Amortisation and impairment
Charge for year2,4002,400
At 31 October 232,4002,400
Net book value
At 31 October 239,6009,600
At 25 October 22--
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions1,2821,282
At 31 October 231,2821,282
Depreciation and impairment
Charge for year213213
At 31 October 23213213
Net book value
At 31 October 231,0691,069
At 25 October 22--
5.Debtors: amounts due within one year

2023

£
Trade debtors / trade receivables5,760
Total5,760
6.Creditors: amounts due within one year

2023

£
Taxation and social security8,215
Other creditors16,834
Accrued liabilities and deferred income750
Total25,799