REGISTERED NUMBER: 11408331 (England and Wales)

Financial Statements for the Year Ended 30 September 2024

for

Beijing Bert Ltd

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

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

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

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.

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

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.

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

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