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REGISTERED NUMBER: 09443217 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

BHARAT&JEAN LIMITED

BHARAT&JEAN LIMITED (REGISTERED NUMBER: 09443217)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BHARAT&JEAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTORS: B Bhargava
J J Jeanneau





REGISTERED OFFICE: 8 Kingswood Road
London
SW2 4JF





REGISTERED NUMBER: 09443217 (England and Wales)





ACCOUNTANTS: IGD Accounting Services Limited
29a High Street
West Wickham
Kent
BR4 0LP

BHARAT&JEAN LIMITED (REGISTERED NUMBER: 09443217)

BALANCE SHEET
28 FEBRUARY 2025

28.2.25 29.2.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 3 5,782 9,225

CURRENT ASSETS
Stocks 500 500
Debtors 4 12,916 17,025
Cash at bank 85,242 118,664
98,658 136,189
CREDITORS
Amounts falling due within one year 5 42,254 100,191
NET CURRENT ASSETS 56,404 35,998
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,186

45,223

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 62,184 45,221
62,186 45,223

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by:





B Bhargava - Director


BHARAT&JEAN LIMITED (REGISTERED NUMBER: 09443217)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

BHARAT&JEAN LIMITED (REGISTERED NUMBER: 09443217)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

3. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024
and 28 February 2025 38,122
DEPRECIATION
At 1 March 2024 28,897
Charge for year 3,443
At 28 February 2025 32,340
NET BOOK VALUE
At 28 February 2025 5,782
At 29 February 2024 9,225

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors 12,076 17,025
Other debtors 840 -
12,916 17,025

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors 1 1
Taxation and social security 21,122 12,332
Other creditors 21,131 87,858
42,254 100,191