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Bejm Language Services Ltd

Registered Number
09914530
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Bejm Language Services Ltd
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

09914530 (England and Wales)
Bejm Language Services Ltd
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4310,923285,935
310,923285,935
Current assets
Debtors5998,163627,103
Cash at bank and on hand4,158324,521
1,002,321951,624
Creditors amounts falling due within one year6(70,697)(54,881)
Net current assets (liabilities)931,624896,743
Total assets less current liabilities1,242,5471,182,678
Provisions for liabilities7(4,474)(5,317)
Net assets1,238,0731,177,361
Capital and reserves
Called up share capital100100
Profit and loss account1,237,9731,177,261
Shareholders' funds1,238,0731,177,361
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. 09914530
Bejm Language Services Ltd
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.
Turnover policy
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 sale of goods and from the rendering of services.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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 (%)
Land and buildings2
Fixtures and fittings25
Office Equipment25
Lease incentives
Incentives received to enter into a finance lease reduce the fair value of the asset and are included in the calculation of present value of minimum lease payments. Incentives received to enter into an operating lease are credited to the profit and loss account, to reduce the lease expense, on a straight-line basis over the period of the lease.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 2411,00011,000
At 31 December 2411,00011,000
Amortisation and impairment
At 01 January 2411,00011,000
At 31 December 2411,00011,000
Net book value
At 31 December 24--
At 31 December 23--
4.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 January 24289,85336,228326,081
Additions33,1911,13934,330
At 31 December 24323,04437,367360,411
Depreciation and impairment
At 01 January 2415,09125,05540,146
Charge for year5,0424,3009,342
At 31 December 2420,13329,35549,488
Net book value
At 31 December 24302,9118,012310,923
At 31 December 23274,76211,173285,935
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables832,025460,585
Other debtors165,642166,043
Prepayments and accrued income496475
Total998,163627,103
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,098-
Taxation and social security67,22352,505
Accrued liabilities and deferred income2,3762,376
Total70,69754,881
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)4,4745,317
Total4,4745,317
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr SG Bejm162,95900162,959
162,95900162,959
Interest is charged at the official rate on the overdrawn balance.
9.Related party transactions
Within Other Debtors there is an amount due from Bejm Capital Ltd. 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. Within Other Debtors there is an amount due from St Giles Physiotherapy Ltd. The amount outstanding at the 31st December 2024 amounts to £50,083. No interest is charged on the amount outstanding. The amount is repayable on demand.