Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04835284 Mr Tejinder Bhullar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04835284 2024-03-31 04835284 2025-03-31 04835284 2024-04-01 2025-03-31 04835284 frs-core:CurrentFinancialInstruments 2025-03-31 04835284 frs-core:NetGoodwill 2025-03-31 04835284 frs-core:NetGoodwill 2024-04-01 2025-03-31 04835284 frs-core:NetGoodwill 2024-03-31 04835284 frs-core:PlantMachinery 2025-03-31 04835284 frs-core:PlantMachinery 2024-04-01 2025-03-31 04835284 frs-core:PlantMachinery 2024-03-31 04835284 frs-core:ShareCapital 2025-03-31 04835284 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04835284 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04835284 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04835284 frs-bus:SmallEntities 2024-04-01 2025-03-31 04835284 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04835284 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04835284 frs-bus:Director1 2024-04-01 2025-03-31 04835284 frs-countries:EnglandWales 2024-04-01 2025-03-31 04835284 2023-03-31 04835284 2024-03-31 04835284 2023-04-01 2024-03-31 04835284 frs-core:CurrentFinancialInstruments 2024-03-31 04835284 frs-core:ShareCapital 2024-03-31 04835284 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04835284
Bhullar Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sharpe Medical Accounting Ltd
Bhullar Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Bhullar Investments Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04835284

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,000 |  | 11,000
|  |  | 1,000 |  | 11,000
CURRENT ASSETS
Stocks | 6 | 378,294 |  | 488,294 |
Debtors | 7 | 137,318 |  | 125,663 |
Investments | 8 | 722,191 |  | 722,191 |
Cash at bank and in hand |  | 394,923 |  | 134,217 |
|  | 1,632,726 |  | 1,470,365 |
Creditors: Amounts Falling Due Within One Year | 9 | (67,472 ) |  | (64,856 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,565,254 |  | 1,405,509
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,566,254 |  | 1,416,509
NET ASSETS |  |  | 1,566,254 |  | 1,416,509
CAPITAL AND RESERVES
Called up share capital | 10 |  | 300 |  | 300
Profit and Loss Account |  |  | 1,565,954 |  | 1,416,209
SHAREHOLDERS' FUNDS |  |  | 1,566,254 |  | 1,416,509

Page 1
Page 2
Bhullar Investments Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Tejinder Bhullar Director
06/08/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Bhullar Investments Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Bhullar Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04835284 . The registered office is Normanby Gateway, Lysaghts Way, Scunthorpe, North Lincolnshire, DN15 9YG.
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 recognised when a company gains entitlement to receive income from a third party.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Plant & Machinery | 33% on cost

2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
Page 3
Page 4
Bhullar Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 100,000
As at 31 March 2025 | 100,000
Amortisation
As at 1 April 2024 | 89,000
Provided during the period | 10,000
As at 31 March 2025 | 99,000
Net Book Value
As at 31 March 2025 | 1,000
As at 1 April 2024 | 11,000

Page 4
Page 5
Bhullar Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 10,860
As at 31 March 2025 | 10,860
Depreciation
As at 1 April 2024 | 10,860
As at 31 March 2025 | 10,860
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 378,294 |  | 488,294

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,658 |  | 24,068
Other debtors | 121,660 |  | 101,595
| 137,318 |  | 125,663

8. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 722,191 |  | 722,191

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (2 ) |  | (1 )
Other creditors | 5,174 |  | 41,922
Taxation and social security | 62,300 |  | 22,935
| 67,472 |  | 64,856

Page 5
Page 6
Bhullar Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

Page 6