Registered number
08020090
Beikin Limited
Filleted Accounts
30 April 2024
Hanna & Hanna
Accountants
83 The Chine
Grange Park
London
N21 2EG
Beikin Limited
Registered number: 08020090
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Investments 3 1 1
Current assets
Debtors 4 80,210 210
Cash at bank and in hand 8,109 89,386
88,319 89,596
Creditors: amounts falling due within one year 5 (4,604) (4,604)
Net current assets 83,715 84,992
Net assets 83,716 84,993
Capital and reserves
Profit and loss account 83,716 84,993
Shareholder's funds 83,716 84,993
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Peter Beisty
Director
Approved by the board on 17 January 2025
Beikin Limited
Notes to the Accounts
for the year ended 30 April 2024
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 goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 May 2023 1
At 30 April 2024 1
Investment in minority subsidiary undertaking is Safestart Hatfield Limited
4 Debtors 2024 2023
£ £
Loan to Maelyn Property Management Ltd 55,000 -
Loan to Safestart Hatfield Ltd 25,000 -
Other debtors 210 210
80,210 210
5 Creditors: amounts falling due within one year 2024 2023
£ £
Directors account 3,000 3,000
Corporation tax 54 54
Other creditors 1,550 1,550
4,604 4,604
6 Other information
Beikin Limited is a private company limited by shares and incorporated in England. Its registered office is:
34 Hillcrest
Winchmore Hill
London
N21 1AT
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