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BEJM CAPITAL LIMITED

Registered Number
13302616
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

BEJM CAPITAL LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

Mr SG Bejm

Registered Address

38 York Road
Northampton
NN1 5QJ

Registered Number

13302616 (England and Wales)
BEJM CAPITAL LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets311,5673,125
Investment property4889,446357,135
901,013360,260
Current assets
Cash at bank and on hand3,83846,879
3,83846,879
Creditors amounts falling due within one year5(741,971)(369,479)
Net current assets (liabilities)(738,133)(322,600)
Total assets less current liabilities162,88037,660
Provisions for liabilities(23,950)(781)
Net assets138,93036,879
Capital and reserves
Called up share capital100100
Profit and loss account138,83036,779
Shareholders' funds138,93036,879
The financial statements were approved and authorised for issue by the Director on 22 July 2025, and are signed on its behalf by:
Mr SG Bejm
Director
Registered Company No. 13302616
BEJM CAPITAL LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 January 24-4,2884,288
Additions8,6406889,328
At 31 December 248,6404,97613,616
Depreciation and impairment
At 01 January 24-1,1631,163
Charge for year15871886
At 31 December 24152,0342,049
Net book value
At 31 December 248,6252,94211,567
At 31 December 23-3,1253,125
4.Investment property
If the investment properties had not been revalued they would have been included at the historical cost of £796,581 (2023: £357,135). The director considers the current cost to be a fair reflection of market value.

£
Fair value at 01 January 24357,135
Additions439,446
Fair value adjustments92,865
At 31 December 24889,446
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6,6847,144
Other creditors732,358357,135
Accrued liabilities and deferred income2,9295,200
Total741,971369,479
6.Related party transactions
Within Other Creditors there is an amount outstanding to Bejm Language Services Ltd, a company under common control. The amount outstanding at the 31st December 2024 amounts to £728,575. No interest is charged on the amount outstanding. The amount is repayable on demand.