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Registered Number: 12884839
England and Wales

 

 

 

BK & SON ENTERPRISES LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

BK & SON ENTERPRISES LTD
Contents Page
For the year ended 30 September 2025
Report to the directors on the preparation of the unaudited statutory accounts of BK & SON ENTERPRISES LTD for the year ended 30 September 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BK & SON ENTERPRISES LTD for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of BK & SON ENTERPRISES LTD, as a body, in accordance with the terms of our engagement letter dated 07 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of BK & SON ENTERPRISES LTD and state those matters that we have agreed to state to the Board of Directors of BK & SON ENTERPRISES LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BK & SON ENTERPRISES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BK & SON ENTERPRISES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BK & SON ENTERPRISES LTD. You consider that BK & SON ENTERPRISES LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BK & SON ENTERPRISES LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 September 2025.



....................................................

SNP Plus Ltd
Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
07 November 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 60,000    72,000 
Tangible fixed assets 4 69,154    37,724 
129,154    109,724 
Current assets      
Stocks 1,200    4,063 
Debtors 285,614    26,796 
Cash at bank and in hand (19,786)   91,973 
267,028    122,832 
Creditors: amount falling due within one year (216,198)   (137,450)
Net current assets 50,830    (14,618)
 
Total assets less current liabilities 179,984    95,106 
Creditors: amount falling due after more than one year (31,811)   (6,287)
Provisions for liabilities (13,399)   (5,896)
Net assets 134,774    82,923 
 

Capital and reserves 		     
Called up share capital 5 100    100 
Profit and loss account 134,674    82,823 
Shareholders' funds 134,774    82,923 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 07 November 2025 and were signed on its behalf by:


-------------------------------
Lakshmi Dheerup Patel
Director
2
General Information
BK & SON ENTERPRISES LTD is a private company, limited by shares, registered in England and Wales, registration number 12884839, registration address 139 UXBRIDGE ROAD, HANWELL, W7 3SZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2024 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2024 120,000    120,000 
Additions -    - 
Disposals -    - 
At 30 September 2025 120,000    120,000 
Amortisation
At 01 October 2024 48,000    48,000 
Charge for year 12,000    12,000 
On disposals -    - 
At 30 September 2025 60,000    60,000 
Net book values
At 30 September 2025 60,000    60,000 
At 30 September 2024 72,000    72,000 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 October 2024 16,000    24,700    1,549    42,249 
Additions -    50,290    -    50,290 
Disposals -    -    -    - 
At 30 September 2025 16,000    74,990    1,549    92,539 
Depreciation
At 01 October 2024 -    3,088    1,437    4,525 
Charge for year -    18,748    112    18,860 
On disposals -    -    -    - 
At 30 September 2025 -    21,836    1,549    23,385 
Net book values
Closing balance as at 30 September 2025 16,000    53,154    -    69,154 
Opening balance as at 01 October 2024 16,000    21,612    112    37,724 


5.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
100 Class A shares of £1.00 each 100    100 
100    100 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2025
£		 2024
£		 2025
£		 2024
£
Mr. Dheerup Bharatkumar Patel and Mrs Lakshmi Kantilal Kukadia0 0 83,400 86,503 
3