BOMBAYBFD LTD


Director	MIAH, Shishum


Registered Address	New Bombay, 53b Harpur Street
	Bedford
	MK40 2SR


Registered Number	12226934 (England and Wales)

Balance Sheet as at
30 September 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		5,000		6,000
Tangible assets	4		35,102		46,803
			40,102		52,803
Current assets
Stocks	5	4,950		4,300
Debtors		19,250		-
Cash at bank and on hand		108,452		110,683
		132,652		114,983
Creditors amounts falling due within one year	6	(246,224)		(149,108)
Net current assets (liabilities)			(113,572)		(34,125)
Total assets less current liabilities			(73,470)		18,678
Accruals and deferred income			(5,822)		(6,199)
Net assets			(79,292)		12,479
Capital and reserves
Called up share capital			1		1
Profit and loss account			(79,293)		12,478
Shareholders' funds			(79,292)		12,479

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 21 July 2025, and are signed on its behalf by:

MIAH, Shishum
Director
Registered Company No. 12226934

BOMBAYBFD LTD

Notes to the Financial Statements
for the year ended 30 September 2024

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
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

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

	Intangible assets
	Goodwill -10%

	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 (%)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	10		9

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 October 23	10,000	10,000
At 30 September 24	10,000	10,000
Amortisation and impairment
At 01 October 23	4,000	4,000
Charge for year	1,000	1,000
At 30 September 24	5,000	5,000
Net book value
At 30 September 24	5,000	5,000
At 30 September 23	6,000	6,000

4.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 23	43,895	21,540	8,430	73,865
At 30 September 24	43,895	21,540	8,430	73,865
Depreciation and impairment
At 01 October 23	8,230	13,909	4,923	27,062
Charge for year	8,916	1,908	877	11,701
At 30 September 24	17,146	15,817	5,800	38,763
Net book value
At 30 September 24	26,749	5,723	2,630	35,102
At 30 September 23	35,665	7,631	3,507	46,803

5.	Stocks

	2024	2023
	£	£
Other stocks	4,950	4,300
Total	4,950	4,300

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	2,624	44,074
Bank borrowings and overdrafts	152,809	37,000
Taxation and social security	70,144	42,437
Finance lease and HP contracts	20,647	25,597
Total	246,224	149,108


	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.