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REGISTERED NUMBER: 05014062 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BIPIN ENTERPRISES LIMITED
BIPIN ENTERPRISES LIMITED (REGISTERED NUMBER: 05014062)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BIPIN ENTERPRISES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: B Z Pala





SECRETARY: Mrs J Pala





REGISTERED OFFICE: 272 Green Street
Forest Gate
London
E7 8LF





REGISTERED NUMBER: 05014062 (England and Wales)





ACCOUNTANTS: Macalvins Limited
Chartered Accountants
7 St John's Road
Harrow
Middlesex
HA1 2EY
Page 1
BIPIN ENTERPRISES LIMITED (REGISTERED NUMBER: 05014062)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,924 3,892
4,924 3,892

CURRENT ASSETS
Stocks 6 1,480,000 1,524,000
Debtors 7 90,111 63,502
Cash at bank and in hand 21,939 156,678
1,592,050 1,744,180
CREDITORS
Amounts falling due within one year 8 674,180 900,175
NET CURRENT ASSETS 917,870 844,005
TOTAL ASSETS LESS CURRENT LIABILITIES 922,794 847,897

CREDITORS
Amounts falling due after more than one year 9 1,667 11,667
NET ASSETS 921,127 836,230

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 921,027 836,130
SHAREHOLDERS' FUNDS 921,127 836,230

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 7 December 2025 and were signed by:





B Z Pala - Director


The notes form part of these financial statements

Page 2
BIPIN ENTERPRISES LIMITED (REGISTERED NUMBER: 05014062)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Revenue recognition
Revenue from the sale of jewellery and precious metals through retail or wholesale channels is recognised when the goods are delivered and the risks and rewards of ownership have passed to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - Straight line over years
Fixtures and fittings - 25% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial assets and liabilities are recognised in the company's balance sheet when the company becomes a party to the contractual provisions of the instrument.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

Page 3 continued...
BIPIN ENTERPRISES LIMITED (REGISTERED NUMBER: 05014062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 150,000
AMORTISATION
At 1 April 2024
and 31 March 2025 150,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Long and
leasehold fittings Totals
£    £    £   
COST
At 1 April 2024 50,000 21,341 71,341
Additions - 2,460 2,460
At 31 March 2025 50,000 23,801 73,801
DEPRECIATION
At 1 April 2024 50,000 17,449 67,449
Charge for year - 1,428 1,428
At 31 March 2025 50,000 18,877 68,877
NET BOOK VALUE
At 31 March 2025 - 4,924 4,924
At 31 March 2024 - 3,892 3,892

6. STOCKS
2025 2024
£    £   
Finished goods 1,480,000 1,524,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by related company 63,502 63,502
Other debtors 26,609 -
90,111 63,502

Page 4 continued...
BIPIN ENTERPRISES LIMITED (REGISTERED NUMBER: 05014062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 575,009 699,944
Taxation and social security 84,894 45,956
Other creditors 4,277 144,275
674,180 900,175

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 1,667 11,667

10. RELATED PARTY DISCLOSURES

During the year the company paid rent in a sum of £28,000 (2024: £28,000) to the director, Mr B.Z. Pala.

Included within other creditors as at year end is £127 (2024: £3,345), an amount owed to the director of the company. The amount owed is unsecured and there are no specific terms to the repayment of this amount.

Included within other debtors as at year end is £63,502 (2024: £63,502), an amount owed from Infosec Consultants Limited, a company where Mr B Z Pala is also the director. The amount owed is unsecured and there are no specific terms to the repayment of this amount.

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