Company Registration No. 12813003 (England and Wales)
Beila Ltd
Unaudited accounts
for the year ended 31 August 2024
Beila Ltd
Unaudited accounts
Contents
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
Beila Ltd
Statement of financial position
as at 31 August 2024
Cash at bank and in hand
1,853
1,746
Creditors: amounts falling due within one year
(26,344)
(36,966)
Net current liabilities
(23,659)
(33,902)
Net liabilities
(22,536)
(33,606)
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
Beila Ltd
Notes to the Accounts
for the year ended 31 August 2024
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.
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 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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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.
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)
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.
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.
Beila Ltd
Notes to the Accounts
for the year ended 31 August 2024
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
(1,399)
1,506
Loans from directors
(1)
(1)
Deferred income
16,018
16,018
At the year end 31 August 2023 £182 was owed to Nest (2022: £182)
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director's Loan
(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.
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).