Registration number:
BEK Sangha Ltd
for the
Year Ended 31 January 2025
BEK Sangha Ltd
Company registration number: 10552519
Balance Sheet as at 31 January 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
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Investment property |
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Current assets |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current liabilities |
( |
( |
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Total assets less current liabilities |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Retained earnings |
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Shareholders' funds |
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For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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• |
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• |
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
BEK Sangha Ltd
Company registration number: 10552519
Balance Sheet as at 31 January 2025 (continued)
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BEK Sangha Ltd
Notes to the Unaudited Financial Statements for the
Year Ended 31 January 2025
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General information |
The company is a private company limited by share capital, incorporated in England & Wales.
The address of its registered office is:
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). In the previous period the accounts were prepared in accordance with Financial Reporting Standard 105, and the comparative figures have been restated to reflect this change.
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover represents gross rental income.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
BEK Sangha Ltd
Notes to the Unaudited Financial Statements for the
Year Ended 31 January 2025 (continued)
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Equipment |
25% per annum based on net book amount |
Investment property
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
BEK Sangha Ltd
Notes to the Unaudited Financial Statements for the
Year Ended 31 January 2025 (continued)
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Tangible assets |
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Equipment |
Total |
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Cost or valuation |
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At 1 February 2024 |
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At 31 January 2025 |
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Depreciation |
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At 1 February 2024 |
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Charge for the year |
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At 31 January 2025 |
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Carrying amount |
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At 31 January 2025 |
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At 31 January 2024 |
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Investment properties |
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2025 |
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At 1 February |
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Fair value adjustments |
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At 31 January |
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Creditors |
Creditors: amounts falling due within one year
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2025 |
2024 |
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Due within one year |
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Directors' loan account |
326,956 |
327,756 |
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Taxation |
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Other creditors |
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