1 December 2023 false No description of principal activity Taxfiler 2024.6 11673288business:PrivateLimitedCompanyLtd2023-12-012024-11-30 116732882023-11-30 116732882023-12-012024-11-30 11673288business:AuditExemptWithAccountantsReport2023-12-012024-11-30 11673288business:FilletedAccounts2023-12-012024-11-30 116732882024-11-30 116732882023-11-30 11673288core:WithinOneYear2024-11-30 11673288core:WithinOneYear2023-11-30 11673288core:AfterOneYear2024-11-30 11673288core:AfterOneYear2023-11-30 11673288core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 11673288core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 11673288core:CapitalContributionReservecore:PreviouslyStatedAmount2024-11-30 11673288core:CapitalContributionReservecore:PreviouslyStatedAmount2023-11-30 11673288core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 11673288core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 11673288core:PreviouslyStatedAmount2024-11-30 11673288core:PreviouslyStatedAmount2023-11-30 11673288business:SmallEntities2023-12-012024-11-30 11673288business:Director12023-12-012024-11-30 11673288countries:EnglandWales2023-12-012024-11-30 11673288business:RegisteredOffice2023-12-012024-11-30 11673288core:PlantMachinery2023-11-30 11673288core:MotorVehicles2023-11-30 11673288core:FurnitureFittings2023-11-30 11673288core:ComputerEquipment2023-11-30 11673288core:PlantMachinery2023-12-012024-11-30 11673288core:MotorVehicles2023-12-012024-11-30 11673288core:FurnitureFittings2023-12-012024-11-30 11673288core:ComputerEquipment2023-12-012024-11-30 11673288core:PlantMachinery2024-11-30 11673288core:MotorVehicles2024-11-30 11673288core:FurnitureFittings2024-11-30 11673288core:ComputerEquipment2024-11-30 11673288core:BetweenOneFiveYears2024-11-30 11673288core:BetweenOneFiveYears2023-11-30 11673288core:MoreThanFiveYears2024-11-30 11673288core:MoreThanFiveYears2023-11-30 116732882022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 11673288 (England and Wales)
BETHEL TRADING ENTERPRISES (UK) LTD Unaudited accounts for the year ended 30 November 2024
BETHEL TRADING ENTERPRISES (UK) LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
232,898 
185,520 
Current assets
Inventories
116,400 
132,850 
Debtors
5
187,636 
139,186 
Cash at bank and in hand
69,842 
36,798 
373,878 
308,834 
Creditors: amounts falling due within one year
6
(172,777)
(160,153)
Net current assets
201,101 
148,681 
Total assets less current liabilities
433,999 
334,201 
Creditors: amounts falling due after more than one year
7
(207,231)
(113,808)
Net assets
226,768 
220,393 
Capital and reserves
Called up share capital
1 
1 
Capital contribution reserve
110,000 
110,000 
Profit and loss account
116,767 
110,392 
Shareholders' funds
226,768 
220,393 
For the year ending 30 November 2024 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 November 2025 and were signed on its behalf by
LATHISH JOSEPH Director Company Registration No. 11673288
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BETHEL TRADING ENTERPRISES (UK) LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
BETHEL TRADING ENTERPRISES (UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 11673288. The registered office is 8 Drakes Drive, Long Crendon, Aylesbury, HP18 9FE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation of currency and foreign currency translation
The accounts are presented in £ sterling. Transactions in foreign currencies are initially recognised at the rate of exchange at the date of transaction. At the end of the 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 profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: The assets' residual values, useful lives and depreciation methods are reviewed , and adjusted prospectively if appropriate , or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of comprehensive income. Motor Vehicles: Depreciation is charged on straight-line method and allocated the cost of asset less residual value over their estimated useful life. Useful life of the asset is estimated as 5 years and depreciated at 20% Plant & Machinery: Depreciation is charged on straight-line method and allocated the cost of asset less residual value over their estimated useful life. Useful life of the asset is estimated as 5 years and depreciated at 20% Fixtures & Fittings: Depreciation is charged on straight-line method and allocated the cost of asset less residual value over their estimated useful life. Useful life of the asset is estimated as 5 years and depreciated at 20% Computer Equipment: Depreciation is charged on straight-line method and allocated the cost of asset less residual value over their estimated useful life. Useful life of the asset is estimated as 5 years and depreciated at 20%
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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BETHEL TRADING ENTERPRISES (UK) LTD Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 December 2023
25,088 
192,998 
21,573 
1,650 
241,309 
Additions
- 
161,913 
- 
- 
161,913 
Revaluations
- 
(4,473)
- 
- 
(4,473)
Disposals
- 
(65,750)
- 
- 
(65,750)
At 30 November 2024
25,088 
284,688 
21,573 
1,650 
332,999 
Depreciation
At 1 December 2023
5,816 
45,496 
4,147 
330 
55,789 
Charge for the year
3,800 
29,810 
3,438 
264 
37,312 
On disposals
- 
7,000 
- 
- 
7,000 
At 30 November 2024
9,616 
82,306 
7,585 
594 
100,101 
Net book value
At 30 November 2024
15,472 
202,382 
13,988 
1,056 
232,898 
At 30 November 2023
19,272 
147,502 
17,426 
1,320 
185,520 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
20,728 
16,298 
Trade debtors
145,580 
94,060 
Other debtors
- 
7,500 
166,308 
117,858 
Amounts falling due after more than one year
Accrued income and prepayments
21,328 
21,328 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
25,082 
898 
Obligations under finance leases and hire purchase contracts
82,076 
63,546 
Trade creditors
24,334 
31,828 
Taxes and social security
20,385 
24,531 
Other creditors
900 
850 
Loans from directors
20,000 
38,500 
172,777 
160,153 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
1,768 
Obligations under finance leases and hire purchase contracts
188,815 
112,040 
Taxes and social security
18,416 
- 
207,231 
113,808 
- 4 -
BETHEL TRADING ENTERPRISES (UK) LTD Notes to the Accounts for the year ended 30 November 2024
8
Operating lease commitments
2024 
2023 
£ 
£ 
At 30 November 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
- 
46,037 
Later than one year and not later than five years
- 
184,148 
Later than five years
- 
124,065 
- 
354,250 
9
Average number of employees
During the year the average number of employees was 8 (2023: 6).
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