BESS SOLUTIONS LIMITED


Director	Dilbagh Singh


Company Secretary	SINGH, Sanjit


Registered Address	Unit 22, 71 Narrow Lane
	Leicester
	LE2 8NA


Registered Number	12382563 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		4,800		7,200
Tangible assets	4		8,009		5,741
			12,809		12,941
Current assets
Debtors	5	53,165		54,650
Cash at bank and on hand		151,631		78,581
		204,796		133,231
Creditors amounts falling due within one year	6	(93,863)		(52,972)
Net current assets (liabilities)			110,933		80,259
Total assets less current liabilities			123,742		93,200
Creditors amounts falling due after one year	7		(57,907)		(68,226)
Net assets			65,835		24,974
Capital and reserves
Called up share capital			1		1
Profit and loss account			65,834		24,973
Shareholders' funds			65,835		24,974

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 October 2025, and are signed on its behalf by:

Dilbagh Singh
Director
Registered Company No. 12382563

BESS SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Vehicles	20	-
Office Equipment	20	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		13

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 24	12,000	12,000
At 31 January 25	12,000	12,000
Amortisation and impairment
At 01 February 24	4,800	4,800
Charge for year	2,400	2,400
At 31 January 25	7,200	7,200
Net book value
At 31 January 25	4,800	4,800
At 31 January 24	7,200	7,200

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 24	2,408	5,000	3,395	10,803
Additions	-	3,194	1,082	4,276
At 31 January 25	2,408	8,194	4,477	15,079
Depreciation and impairment
At 01 February 24	1,175	2,056	1,831	5,062
Charge for year	246	1,250	512	2,008
At 31 January 25	1,421	3,306	2,343	7,070
Net book value
At 31 January 25	987	4,888	2,134	8,009
At 31 January 24	1,233	2,944	1,564	5,741

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	53,165	54,650
Total	53,165	54,650

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	10,319	10,064
Taxation and social security	19,813	13,349
Other creditors	51,642	27,459
Accrued liabilities and deferred income	12,089	2,100
Total	93,863	52,972


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	7,907	18,226
Other creditors	50,000	50,000
Total	57,907	68,226