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Registered Number: 13956914
England and Wales

 

 

 

B2K SERVICES LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

B2K SERVICES LIMITED
Contents Page
For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of B2K SERVICES LIMITED for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B2K SERVICES LIMITED for the year ended 31 March 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 B2K SERVICES LIMITED, as a body, in accordance with the terms of our engagement letter dated 30 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of B2K SERVICES LIMITED and state those matters that we have agreed to state to the Board of Directors of B2K SERVICES LIMITED, 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 B2K SERVICES LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that B2K SERVICES LIMITED 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 B2K SERVICES LIMITED. You consider that B2K SERVICES LIMITED 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 B2K SERVICES LIMITED. 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
31 March 2025.



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

SNP Plus Ltd
Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
30 December 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 47,455    56,990 
47,455    56,990 
Current assets      
Debtors 105,119    69,408 
Cash at bank and in hand 4,494    23,101 
109,613    92,509 
Creditors: amount falling due within one year (106,853)   (134,273)
Net current assets 2,760    (41,764)
 
Total assets less current liabilities 50,215    15,226 
Creditors: amount falling due after more than one year (41,257)   0 
Provisions for liabilities (8,697)   (14,248)
Net assets 261    978 
 

Capital and reserves 		     
Called up share capital 4 1    1 
Profit and loss account 260    977 
Shareholders' funds 261    978 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 30 December 2025 and were signed by:


-------------------------------
Bishwo Bikram Timilsina
Director
2
General Information
B2K SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13956914, registration address 6-9 THE SQUARE THE SQUARE, STOCKLEY PARK UXBRIDGE, UB11 1FW.

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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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.
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 20% Straight Line
Computer Equipment 20% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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 8 (2024 : 5).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 April 2024 59,990    -    59,990 
Additions 51,462    1,266    52,728 
Disposals (59,990)   -    (59,990)
At 31 March 2025 51,462    1,266    52,728 
Depreciation
At 01 April 2024 3,000    -    3,000 
Charge for year 5,146    127    5,273 
On disposals (3,000)   -    (3,000)
At 31 March 2025 5,146    127    5,273 
Net book values
Closing balance as at 31 March 2025 46,316    1,139    47,455 
Opening balance as at 01 April 2024 56,990    -    56,990 

The net book value of Motor Vehicles includes £ 3,000 in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
1 Class A share of £1.00 each 1    1 
1    1 

5.

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
£
Bishwo Bikram Timilsina0 0 (31,088)(57,080)
3