BNS MOBILE PHONE ACCESSORIES LTD

(formerly WAZ MOBILE REPAIR LTD)

Registered Number
14883502
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

Company Information
for the year from 1 June 2024 to 31 May 2025


Director	Muhammad Azeem


Registered Address	17 Edward Street
	Salford
	M7 1SN


Registered Number	14883502 (England and Wales)

BNS MOBILE PHONE ACCESSORIES LTD

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	3	4,250		-
Cash at bank and on hand		2,131		-
		6,381		-
Creditors amounts falling due within one year	4	(2,822)		-
Net current assets (liabilities)			3,559		-
Total assets less current liabilities			3,559		-
Net assets			3,559		-
Capital and reserves
Called up share capital			100		-
Profit and loss account			3,459		-
Shareholders' funds			3,559		-

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 September 2025, and are signed on its behalf by:

Muhammad Azeem
Director
Registered Company No. 14883502

BNS MOBILE PHONE ACCESSORIES LTD

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		0

3.	Stocks

	2025	2024
	£	£
Raw materials and consumables	4,250	-
Total	4,250	-

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	1,191	-
Other creditors	434	-
Accrued liabilities and deferred income	1,197	-
Total	2,822	-