BEGA & CO. LTD

Company Registration Number:
12427545 (England and Wales)

Unaudited abridged accounts for the year ended 31 January 2025

Period of accounts

Start date: 01 February 2024

End date: 31 January 2025

BEGA & CO. LTD

Contents of the Financial Statements

for the Period Ended 31 January 2025

Balance sheet
Notes

BEGA & CO. LTD

Balance sheet

As at 31 January 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 1,262 0
Total fixed assets: 1,262 0
Current assets
Stocks: 7,316 8,636
Debtors:   46,821 12,870
Cash at bank and in hand: 5,338 4,342
Total current assets: 59,475 25,848
Creditors: amounts falling due within one year:   (40,398) (2,632)
Net current assets (liabilities): 19,077 23,216
Total assets less current liabilities: 20,339 23,216
Total net assets (liabilities): 20,339 23,216
Capital and reserves
Called up share capital: 8 8
Profit and loss account: 20,331 23,208
Shareholders funds: 20,339 23,216

The notes form part of these financial statements

BEGA & CO. LTD

Balance sheet statements

For the year ending 31 January 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 30 October 2025
and signed on behalf of the board by:

Name: Ms V Seguel
Status: Director

The notes form part of these financial statements

BEGA & CO. LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 33% on cost

Other accounting policies

Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 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. Going concern The director has considered the financial position of the company and believes it is well placed to manage its business risks successfully. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, thus continues to adopt the going concern basis of preparation in preparing the financial statements.

BEGA & CO. LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

BEGA & CO. LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

3. Tangible Assets

Total
Cost £
At 01 February 2024 2,047
Additions 1,298
Disposals (2,047)
At 31 January 2025 1,298
Depreciation
At 01 February 2024 2,047
Charge for year 36
On disposals (2,047)
At 31 January 2025 36
Net book value
At 31 January 2025 1,262
At 31 January 2024 0

BEGA & CO. LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

4. Related party transactions

During the year the company was controlled by Ms V Seguel and C Gomez.