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Registered Number: 11366184
England and Wales
BESHKOVA LTD
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

BESHKOVA LTD Contents Page For the year ended 31 May 2025
Statement of financial position | 1
Notes to the financial statements | 2

BESHKOVA LTD Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 795 |  | 795
|  | 795 |  | 795
Current assets |  |  |
Stocks |  | 1,319 |  | 1,319
Debtors |  | 0 |  | 224
Cash at bank and in hand |  | 985 |  | 930
|  | 2,304 |  | 2,473
Creditors: amount falling due within one year |  | (6,679) |  | (6,548)
Net current assets |  | (4,375) |  | (4,075)
Total assets less current liabilities |  | (3,580) |  | (3,280)
Net assets |  | (3,580) |  | (3,280)
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | (3,680) |  | (3,380)
Shareholders' funds |  | (3,580) |  | (3,280)
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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 12 February 2026 and were signed by:
------------------------------- Aneliya Beshkova Director
1

BESHKOVA LTD Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information BESHKOVA LTD is a private company, limited by shares, registered in England and Wales, registration number 11366184, registration address 29 BATTS HOUSE, MERRIELANDS CRESCENT, DAGENHAM LONDON, RM9 6FP. 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. 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 Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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:
Computer Equipment | 18% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 June 2024 | 1,758 |  | 1,758
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 1,758 |  | 1,758
Depreciation
At 01 June 2024 | 963 |  | 963
Charge for year | - |  | -
On disposals | - |  | -
At 31 May 2025 | 963 |  | 963
Net book values
Closing balance as at 31 May 2025 | 795 |  | 795
Opening balance as at 01 June 2024 | 795 |  | 795
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2