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REGISTERED NUMBER: 11408331 (England and Wales)

Financial Statements for the Year Ended 30 September 2024

for

Beijing Bert Ltd

Beijing Bert Ltd (Registered number: 11408331)

Contents of the Financial Statements

for the Year Ended 30 September 2024

Page |

Company Information | 1 |

Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Beijing Bert Ltd

Company Information

for the Year Ended 30 September 2024

| DIRECTORS: | Mr A Chiu

| Mr D Chiu

| REGISTERED OFFICE: | 158 Bradfield Road

| Urmston

| Greater Manchester

| M41 9PD

| REGISTERED NUMBER: | 11408331 (England and Wales)

| ACCOUNTANTS: | HLP Ltd

| Accounting and Tax Solutions

| Hillgate Place

| 77 Middle Hillgate

| Stockport

| Cheshire

| SK1 3EH

Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Beijing Bert Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beijing Bert Ltd for the period ended 30 September 2024 which comprises the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Beijing Bert Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Beijing Bert Ltd and state those matters that we have agreed to state to the Board of Directors of Beijing Bert Ltd, as a body, and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Beijing Bert Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position of profit or loss of Beijing Bert Ltd. You consider that Beijing Bert Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Beijing Bert Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given us and we do not, therefore, express any opinion on the statutory financial statements.

HLP Ltd

Accounting and Tax Solutions

Hillgate Place

77 Middle Hillgate

Stockport

Cheshire

SK1 3EH

26 June 2025

Beijing Bert Ltd (Registered number: 11408331)

Balance Sheet

30 September 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,800 |  | 6,000 |  |

Tangible assets | 5 | 30,905 |  | 14,656 |  |

35,705 |  | 20,656 |  |

CURRENT ASSETS

Stocks | 4,386 |  | 2,567 |  |

Debtors | 6 | 8,990 |  | 17,040 |  |

Cash at bank and in hand | 28,130 |  | 58,005 |  |

41,506 |  | 77,612 |  |

CREDITORS

Amounts falling due within one year | 7 | 16,503 |  | 22,944 |  |

NET CURRENT ASSETS | 25,003 |  | 54,668 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 60,708 |  | 75,324 |  |

CAPITAL AND RESERVES

Called up share capital | 101 |  | 101 |  |

Retained earnings | 60,607 |  | 75,223 |  |

60,708 |  | 75,324 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Beijing Bert Ltd (Registered number: 11408331)

Balance Sheet - continued

30 September 2024

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:

Mr A Chiu - Director

Beijing Bert Ltd (Registered number: 11408331)

Notes to the Financial Statements

for the Year Ended 30 September 2024

1. | STATUTORY INFORMATION

| Beijing Bert Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Beijing Bert Ltd (Registered number: 11408331)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

2. | ACCOUNTING POLICIES - continued

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Going concern

| The company meets its day-to-day working capital requirements from cash at bank. The level of cash held by the company is sufficient to fund expected requirements based on forecast and projections taking account of reasonable possible changes in trading performance.

| After making enquiries, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months and for the foreseeable future. Accordingly, they continues to adopt the going concern basis in preparing the annual report.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2023 - 10 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2023

| and 30 September 2024 | 12,000 |  |

| AMORTISATION

| At 1 October 2023 | 6,000 |  |

| Charge for year | 1,200 |  |

| At 30 September 2024 | 7,200 |  |

| NET BOOK VALUE

| At 30 September 2024 | 4,800 |  |

| At 30 September 2023 | 6,000 |  |

Beijing Bert Ltd (Registered number: 11408331)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2023 | 12,827 |  | 13,287 |  | - |  | 4,251 |  | 30,365 |  |

| Additions | 3,383 |  | 5,517 |  | 10,924 |  | 1,249 |  | 21,073 |  |

| At 30 September 2024 | 16,210 |  | 18,804 |  | 10,924 |  | 5,500 |  | 51,438 |  |

| DEPRECIATION

| At 1 October 2023 | 7,142 |  | 6,242 |  | - |  | 2,325 |  | 15,709 |  |

| Charge for year | 1,427 |  | 1,624 |  | 1,074 |  | 699 |  | 4,824 |  |

| At 30 September 2024 | 8,569 |  | 7,866 |  | 1,074 |  | 3,024 |  | 20,533 |  |

| NET BOOK VALUE

| At 30 September 2024 | 7,641 |  | 10,938 |  | 9,850 |  | 2,476 |  | 30,905 |  |

| At 30 September 2023 | 5,685 |  | 7,045 |  | - |  | 1,926 |  | 14,656 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 5,622 |  | 7,084 |  |

| Other debtors | 3,368 |  | 9,956 |  |

8,990 |  | 17,040 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 988 |  | 1,490 |  |

| Taxation and social security | 10,403 |  | 10,095 |  |

| Other creditors | 5,112 |  | 11,359 |  |

16,503 |  | 22,944 |  |