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Registered number: 14808091
BESU LTD
Unaudited Financial Statements
For The Year Ended 30 April 2025
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
17 Hanover Square
London
W1S 1BN
BESU LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
BESU LTD
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 14808091

| 30 April 2025 | 30 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 152,762 |  | 14,484
|  |  | 152,762 |  | 14,484
CURRENT ASSETS
Stocks | 5 | 1,579 |  | - |
Debtors | 6 | 18,390 |  | 1,583 |
Cash at bank and in hand |  | 49,275 |  | 11,080 |
|  | 69,244 |  | 12,663 |
Creditors: Amounts Falling Due Within One Year | 7 | (380,050 ) |  | (74,958 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (310,806 ) |  | (62,295 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (158,044 ) |  | (47,811 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (29,025 ) |  | -
NET LIABILITIES |  |  | (187,069 ) |  | (47,811 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (187,070 ) |  | (47,812 )
SHAREHOLDERS' FUNDS |  |  | (187,069) |  | (47,811)

Page 1
Page 2
BESU LTD
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Ms SHANSHAN ZHU Director
20/01/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BESU LTD
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
BESU LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14808091 . The registered office is Unit 5&6, 3 Cluny Mews Ground Floor, Unit 5&6, 3 Cluny Mews, London, SW5 9AG.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 25% Straight Line
Fixtures & Fittings | 25% Straight Line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
...CONTINUED
Page 3
Page 4
BESU LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Financial Instruments - continued
Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 1,018 | 16,235 | 17,253
Additions | 3,347 | 147,595 | 150,942
As at 30 April 2025 | 4,365 | 163,830 | 168,195
Depreciation
As at 1 May 2024 | 174 | 2,595 | 2,769
Provided during the period | 617 | 12,047 | 12,664
As at 30 April 2025 | 791 | 14,642 | 15,433
Net Book Value
As at 30 April 2025 | 3,574 | 149,188 | 152,762
As at 1 May 2024 | 844 | 13,640 | 14,484

Page 4
Page 5
BESU LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Stocks

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,579 |  | -

6. Debtors

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 18,390 |  | 1,583

7. Creditors: Amounts Falling Due Within One Year

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,799 |  | (1 )
Other creditors | 374,251 |  | 74,959
| 380,050 |  | 74,958

8. Share Capital

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
At the start of the accounting year, the opening balance of the directors' loans owned by the company was £70,938.25.
During the year, the company also borrowed £295,648.00 from the director Miss Shanshan Zhu.
The closing balance of directors' loans owned by the company at the end of the accounting year is £366,596.25.
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