H Beg Limited - Accounts

	Registered number
	SC378269

	H Beg Limited
	Unaudited Accounts
	for the year ended
	30 June 2025

H Beg Limited Balance Sheet as at 30 June 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets	3		89,979		33,990
Investments			175,362		218,472
			265,341		252,462

Current assets
Debtors	4	236,516		162,516
Cash at bank and in hand		86,693		108,444
		323,209		270,960

Creditors: amounts falling due within one year	5	(122,851)		(72,296)

Net current assets / (liabilities)			200,358		198,664

Total assets less current liabilities			465,699		451,126

Creditors: amounts falling due after more than one year			(118,356)		(128,055)

Provisions for liabilities			(21,346)		(7,096)

Total net assets (liabilities)			325,997		315,975

Capital and reserves
Called up share capital	6		2		2
Profit and loss account			325,995		315,973
Shareholders' funds			325,997		315,975

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 June 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Dr H Beg

Director

Approved by the board on 25 August 2025

Company Number: SC378269 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

50 Hillfield Brae
Newton Mearns
Glassgo
G77 6GF
Scotland

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Vehicles	20% Reducing Balance
Plant & machinery	20% Reducing Balance

	Investment property
	Investment property is included at fair value, with any gains recognised in the profit and loss account for the period in which they occurred. Deferred tax is recognised on these gains at the rate expected to apply when the property is sold.

Employees
	2025	2024
Average number of employees during the period	11	12

Tangible fixed assets
	Vehicles	Plant & machinery	Total
Cost or valuation	£	£	£
At 1 July 2024	0	99,485	99,485
Additions	46,000	18,446	64,446
At 30 June 2025	46,000	117,931	163,931
Depreciation
At 1 July 2024	0	65,495	65,495
Charge for the period	1,386	7,071	8,457
At 30 June 2025	1,386	72,566	73,952
Net book value
At 30 June 2025	44,614	45,365	89,979
At 30 June 2024	0	33,990	33,990

Debtors
	2025	2024
	£	£
Trade debtors	7,516	7,516
Other debtors	229,000	155,000
	236,516	162,516

Creditors: amounts falling due within one year
	2025	2024
	£	£
Bank Loans & Overdrafts	5,524	5,265
Trade creditors	42,311	58,859
Taxation & social security	9,353	6,138
Other creditors	65,663	2,034
	122,851	72,296

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
1 (2024: 1) Ordinary shares of £1.00 each	1	1

Allotted, called up and fully paid:
1 (2024: 1) Ordinary A shares of £1.00 each	1	1

	2	2

7.	Related party disclosures
	During the period of accounts a transaction occurred between this company and a related party, Dr. Hammad Beg. The relationship between the parties is Director. At the balance sheet date the company owed the related party £112 (2024 - £168). During the period of accounts a transaction occurred between this company and a related party, Mrs M Ahmad. The relationship between the parties is Director. At the balance sheet date the company owed the related party £112 (2024 - £168).
	Controlling party Dr. Hammad Javed Beg and Mrs. Maaham Ahmad are the controlling party

Related party disclosures

During the period of accounts a transaction occurred between this company and a related party, Dr. Hammad Beg. The relationship between the parties is Director. At the balance sheet date the company owed the related party £112 (2024 - £168).

During the period of accounts a transaction occurred between this company and a related party, Mrs M Ahmad. The relationship between the parties is Director. At the balance sheet date the company owed the related party £112 (2024 - £168).

Controlling party
Dr. Hammad Javed Beg and Mrs. Maaham Ahmad are the controlling party