Behnaz Creative Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10830775

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	42,000		32,000
Debtors	5	9,703		6,290
Cash at bank and in hand		4,365		328

		56,068		38,618
Creditors: Amounts Falling Due Within One Year	6	(33,160 )		(32,953 )

NET CURRENT ASSETS (LIABILITIES)			22,908		5,665

TOTAL ASSETS LESS CURRENT LIABILITIES			22,908		5,665

NET ASSETS			22,908		5,665

CAPITAL AND RESERVES
Called up share capital	7		30,000		30,000
Profit and Loss Account			(7,092 )		(24,335 )

SHAREHOLDERS' FUNDS			22,908		5,665

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Behnaz Creative Limited

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Behnaz Kanani Khosroshahi

Director

30 June 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Behnaz Creative Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10830775 . The registered office is 30 Cropthorne Court, 20 -28 Maida Vale, London, W9 1TA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Stocks

	2024	2023
	£	£
Stock	42,000	32,000

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Behnaz Creative Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	1,513	-
Other debtors	8,190	6,290

	9,703	6,290

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	10,191	-
Other creditors	22,969	32,953

	33,160	32,953

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	30,000	30,000

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