Registered number
13498816
Bijran Estates Limited
Filleted Accounts
31 July 2024
Bijran Estates Limited
Registered number: 13498816
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Investments 3 415,090 415,090
Current assets
Cash at bank and in hand 2,702 1,132
Creditors: amounts falling due within one year 4 (126,297) (128,158)
#NAME? (123,595) (127,026)
Total assets less current liabilities 291,495 288,064
Creditors: amounts falling due after more than one year 5 (293,082) (293,082)
#NAME? (1,587) (5,018)
Capital and reserves
Called up share capital 1 1
Profit and loss account (1,588) (5,019)
Shareholders' funds (1,587) (5,018)
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 members have 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.
M T Khan
Director
Approved by the board on 22 April 2025
Bijran Estates Limited
Notes to the Accounts
for the year ended 31 July 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 return on investment and from the rendering of services.
Investment property
Investment properties are included at fair value. Gains are recognised in the profit and loss account. Deferred tax is provided on these gains at the rate expected to apply when the property is sold. Changes in fair value are included in the profit and loss account.
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Investments
Other
investments
£
Cost
At 1 August 2023 415,090
At 31 July 2024 415,090
Historical cost
At 1 August 2023 415,090
At 31 July 2024 415,090
No depreciation is charged on the investment properties. The director reviewed the fair market value as at the balance sheet date and considers that the current valuation has not changed significaltly.
4 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 805
Director's current account 125,459 126,548
Other creditors 838 805
126,297 128,158
5 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 293,082 293,082
6 Loans 2024 2023
£ £
Creditors include:
Secured bank loans 293,082 293,082
Bank loan is secured over the investment property of the company.
7 Other information
Bijran Estates Limited is a private company limited by shares and incorporated in England. Its registered office is:
267 Humber Way
Langley
Berkshire
SL3 8SS
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