Bishba Ltd

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 13173198

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		438		584

			438		584
CURRENT ASSETS
Debtors	5	37,189		300
Cash at bank and in hand		61,937		781

		99,126		1,081
Creditors: Amounts Falling Due Within One Year	6	(27,117 )		(5,630 )

NET CURRENT ASSETS (LIABILITIES)			72,009		(4,549 )

TOTAL ASSETS LESS CURRENT LIABILITIES			72,447		(3,965 )

NET ASSETS/(LIABILITIES)			72,447		(3,965 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			72,347		(4,065 )

SHAREHOLDERS' FUNDS			72,447		(3,965)

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Bishba Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 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 his 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

Dr Balraj Mavi

Director

26/09/2025

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 March 2023	100	(4,688 )	(4,588)
Profit for the year and total comprehensive income	-	623	623

As at 29 February 2024 and 1 March 2024	100	(4,065 )	(3,965)


Profit for the year and total comprehensive income	-	77,412	77,412

Dividends paid	-	(1,000)	(1,000)

As at 28 February 2025	100	72,347	72,447

1. General Information

Bishba Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13173198 . The registered office is Office 1, 21 Hatherton Street, Walsall, WS4 2LA.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing balance

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 March 2024	779

As at 28 February 2025	779

...CONTINUED

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Bishba Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

Depreciation
As at 1 March 2024	195
Provided during the period	146

As at 28 February 2025	341

Net Book Value
As at 28 February 2025	438

As at 1 March 2024	584

Depreciation is provided at the following annual rates in order to write off each asset over its

estimated useful life.

Computer equipment 25% reducing balance

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	37,189	300

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	64	-
Corporation tax	25,853	-
Accruals and deferred income	1,200	630
Director's loan account	-	5,000

	27,117	5,630

7. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

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Bishba Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Dr Balraj Mavi	5,000	42,309	-	-	37,309

The above loan is unsecured, interest free and repayable on demand.

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