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Registered number: 13875391
Subbiah Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
BBK Partnership
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13875391
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 413,758 254,542
413,758 254,542
CURRENT ASSETS
Stocks 5 53,569 50,750
Cash at bank and in hand 51,956 38,806
105,525 89,556
Creditors: Amounts Falling Due Within One Year 6 (323,107 ) (236,171 )
NET CURRENT ASSETS (LIABILITIES) (217,582 ) (146,615 )
TOTAL ASSETS LESS CURRENT LIABILITIES 196,176 107,927
Creditors: Amounts Falling Due After More Than One Year 7 (119,327 ) (96,789 )
NET ASSETS 76,849 11,138
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 76,749 11,038
SHAREHOLDERS' FUNDS 76,849 11,138
Page 1
Page 2
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Senthil Kumar Subbiah
Director
09/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Subbiah Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13875391 . The registered office is 5 Hadrians Close, Huddersfield, West Yorkshire, HD3 3XZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold -
Leasehold -
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment -
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: )
4 -
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 February 2024 140,672 133,300 34,525 - 308,497
Additions 179,910 - - 2,600 182,510
As at 31 January 2025 320,582 133,300 34,525 2,600 491,007
Depreciation
As at 1 February 2024 - 47,125 6,830 - 53,955
Provided during the period - 17,235 5,539 520 23,294
As at 31 January 2025 - 64,360 12,369 520 77,249
Net Book Value
As at 31 January 2025 320,582 68,940 22,156 2,080 413,758
As at 1 February 2024 140,672 86,175 27,695 - 254,542
5. Stocks
2025 2024
£ £
Finished goods 53,569 50,750
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 59,990 39,113
Bank loans and overdrafts 669 -
Amounts owed to group undertakings - 192,383
Other creditors 257,337 4,324
Taxation and social security 5,111 351
323,107 236,171
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Propel Finance 22,476 36,905
Hampshire Bank Loan 18,319 30,534
Other creditors 78,532 29,350
119,327 96,789
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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