Billian (London) Limited Filleted Accounts Cover
Billian (London) Limited
Company No. 12853799
Information for Filing with The Registrar
31 December 2024
Billian (London) Limited Directors Report Registrar
The Director presents his report and the accounts for the year ended 31 December 2024.
Principal activities
The principal activity of the company during the year under review was that of letting and operating own or leased real estate.
Director
The Director who served at any time during the year was as follows:
B. Singh
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
B. Singh
Director
11 September 2025
Billian (London) Limited Balance Sheet Registrar
at
31 December 2024
Company No.
12853799
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
-2,000
Investment property
5
693,101693,101
693,101695,101
Current assets
Cash at bank and in hand
4,9491,471
4,9491,471
Creditors: Amount falling due within one year
6
(618,349)
(645,534)
Net current liabilities
(613,400)
(644,063)
Total assets less current liabilities
79,70151,038
Net assets
79,70151,038
Capital and reserves
Called up share capital
11
Profit and loss account
8
79,70051,037
Total equity
79,70151,038
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 11 September 2025 and signed on its behalf by:
B. Singh
Director
11 September 2025
Billian (London) Limited Notes to the Accounts Registrar
for the year ended 31 December 2024
1
General information
Billian (London) Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 12853799
Its registered office is:
30 Courthouse Road
London
N12 7PJ
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Specifically, revenue from the rental income is recognised when invoiced.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Reducing
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 profit and loss account 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.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 January 2024
8,0008,000
At 31 December 2024
8,0008,000
Depreciation
At 1 January 2024
6,0006,000
Charge for the year
2,0002,000
At 31 December 2024
8,0008,000
Net book values
At 31 December 2024
--
At 31 December 2023
2,000
2,000
5
Investment property
Freehold Investment Property
£
Valuation
At 1 January 2024
693,101
At 31 December 2024
693,101
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Taxes and social security
7,192
7,877
Loans from directors
609,023637,223
Accruals and deferred income
2,134434
618,349645,534
7
Share Capital
One ordinary share of £1 each fully paid
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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