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Company Registration No. 08563738 (England and Wales)
MAHESH BHATT LIMITED Unaudited accounts for the year ended 31 March 2025
MAHESH BHATT LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MAHESH BHATT LIMITED Company Information for the year ended 31 March 2025
Directors
Mohammed Abu Hassan Amar Kumar Kalia
Company Number
08563738 (England and Wales)
Registered Office
1 THE BROADWAY BEDFORD MK40 2TJ UNITED KINGDOM
Accountants
BPACL Accountancy Services Limited 83 Cowley Hill Borehamwood Hertfordshire WD6 5NA
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MAHESH BHATT LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
319,224 
319,224 
Tangible assets
5
43,252 
40,389 
362,476 
359,613 
Current assets
Inventories
39,596 
40,580 
Debtors
6
146,644 
103,474 
Cash at bank and in hand
237,457 
133,257 
423,697 
277,311 
Creditors: amounts falling due within one year
7
(265,825)
(202,926)
Net current assets
157,872 
74,385 
Total assets less current liabilities
520,348 
433,998 
Provisions for liabilities
Deferred tax
(25)
- 
Net assets
520,323 
433,998 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
280,000 
280,000 
Profit and loss account
240,223 
153,898 
Shareholders' funds
520,323 
433,998 
For the year ending 31 March 2025 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 directors acknowledge 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 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 of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
Mohammed Abu Hassan Director Company Registration No. 08563738
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MAHESH BHATT LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
MAHESH BHATT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08563738. The registered office is 1 THE BROADWAY, BEDFORD, MK40 2TJ, UNITED KINGDOM.
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
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Motor vehicles
20% Straight Line Method
Fixtures & fittings
15% Reducing Balance Method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
319,224 
At 31 March 2025
319,224 
Amortisation
At 1 April 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
319,224 
At 31 March 2024
319,224 
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MAHESH BHATT LIMITED Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
27,099 
10,000 
7,480 
44,579 
Additions
- 
- 
6,654 
6,654 
At 31 March 2025
27,099 
10,000 
14,134 
51,233 
Depreciation
At 1 April 2024
- 
2,000 
2,190 
4,190 
Charge for the year
- 
2,000 
1,791 
3,791 
At 31 March 2025
- 
4,000 
3,981 
7,981 
Net book value
At 31 March 2025
27,099 
6,000 
10,153 
43,252 
At 31 March 2024
27,099 
8,000 
5,290 
40,389 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
31,224 
21,759 
Trade debtors
103,185 
74,160 
Accrued income and prepayments
9,185 
4,505 
Other debtors
3,050 
3,050 
146,644 
103,474 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
195,306 
128,085 
Taxes and social security
45,853 
46,702 
Other creditors
- 
2,917 
Loans from directors
24,056 
22,338 
Accruals
610 
2,884 
265,825 
202,926 
8
Average number of employees
During the year the average number of employees was 5 (2024: 2).
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