Biehl Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC583132

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	69,334		69,235
Cash at bank and in hand		-		83

		69,334		69,318
Creditors: Amounts Falling Due Within One Year	6	(75,862 )		(77,855 )

NET CURRENT ASSETS (LIABILITIES)			(6,528 )		(8,537 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,528 )		(8,537 )

Creditors: Amounts Falling Due After More Than One Year	7		(28,749 )		(25,857 )

NET LIABILITIES			(35,277 )		(34,394 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(35,377 )		(34,494 )

SHAREHOLDERS' FUNDS			(35,277)		(34,394)

Page 1

Page 2

Biehl Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Kleberg

Director

30 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Biehl Limited is a private company, limited by shares, incorporated in Scotland, registered number SC583132 . The registered office is 185 Bruntsfield Place, Edinburgh, EH10 4DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

At 31 December 2024 the company was in a net liability position. The directors have confirmed that they will continue to support the company to meet its obligations as they fall due. The accounts have therefore been prepared on a going concern basis.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

3 years straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2024	779

As at 31 December 2024	779

Depreciation
As at 1 January 2024	779

As at 31 December 2024	779

Net Book Value
As at 31 December 2024	-

As at 1 January 2024	-

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Biehl Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Debtors

	2024	2023
	£	£
Due within one year
Directors' loan accounts	69,334	69,235

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Bank loans and overdrafts	27	3,176
VAT	23,658	23,658
Accruals and deferred income	2,015	1,300
Amounts owed to related parties	50,162	49,721

	75,862	77,855

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	28,749	25,857

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mrs Anne-Sofie Kleberg	34,618	-	-	-	34,618
Mr Mogens Kleberg	34,617	99	-	-	34,716

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

At the year end, the company owed £10,602 to Nordic Living by Biehl Limited (2023: £10,102), a company with common directors.

At the year end, the company owed £39,559 to Nordic Studios by Biehl Limited (2023: £39,618), a company with common directors.

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