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Company Registration No. 12813003 (England and Wales)
Beila Ltd Unaudited accounts for the year ended 31 August 2024
Beila Ltd Unaudited accounts Contents
Page
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Beila Ltd Company Information for the year ended 31 August 2024
Director
Dr. Svetlana Rudnicka
Company Number
12813003 (England and Wales)
Registered Office
94 Faraday House Aurora Gardens London SW11 8EF United Kingdom
Accountants
The Accountancy Cloud 1 Fore Street Avenue London EC2Y 9DT
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Beila Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,123 
296 
Current assets
Debtors
832 
1,318 
Cash at bank and in hand
1,853 
1,746 
2,685 
3,064 
Creditors: amounts falling due within one year
(26,344)
(36,966)
Net current liabilities
(23,659)
(33,902)
Net liabilities
(22,536)
(33,606)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(22,537)
(33,607)
Shareholders' funds
(22,536)
(33,606)
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 June 2025 and were signed on its behalf by
Dr. Svetlana Rudnicka Director Company Registration No. 12813003
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Beila Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Beila Ltd is a private company, limited by shares, registered in England and Wales, registration number 12813003. The registered office is 94 Faraday House, Aurora Gardens, London, SW11 8EF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Going concern
The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 years (33% of cost per year)
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Prior Year Adjustment
A
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Beila Ltd Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
3,469 
Additions
1,299 
At 31 August 2024
4,768 
Depreciation
At 1 September 2023
3,173 
Charge for the year
472 
At 31 August 2024
3,645 
Net book value
At 31 August 2024
1,123 
At 31 August 2023
296 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
832 
1,318 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
11,378 
10,561 
Taxes and social security
(1,399)
1,506 
Other creditors
348 
8,882 
Loans from directors
(1)
(1)
Deferred income
16,018 
16,018 
26,344 
36,966 
7
Pension commitments
At the year end 31 August 2023 £182 was owed to Nest (2022: £182)
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Dr. Svetlana Rudnicka
Director's Loan
(1)
- 
- 
(1)
(1)
- 
- 
(1)
9
Transactions with related parties
Included within other debtors is £938 owed by Boris Hodakel (spouse of the director). This loan is interest free and repayable on demand.
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Beila Ltd Notes to the Accounts for the year ended 31 August 2024
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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