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Registered number: 14628866
BILLALL Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
BILLALL Limited
Contents
Contents

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

Page 1
BILLALL Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 14628866

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 39,433 |  | 44,633
|  |  | 39,433 |  | 44,633
CURRENT ASSETS
Debtors | 5 | 11,176 |  | 11,234 |
Cash at bank and in hand |  | 188 |  | 680 |
|  | 11,364 |  | 11,914 |
Creditors: Amounts Falling Due Within One Year | 6 | (58,888 ) |  | (57,896 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (47,524 ) |  | (45,982 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (8,091 ) |  | (1,349 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (7,492 ) |  | (8,480 )
NET LIABILITIES |  |  | (15,583 ) |  | (9,829 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (15,683 ) |  | (9,929 )
SHAREHOLDERS' FUNDS |  |  | (15,583) |  | (9,829)

Page 1
Page 2
BILLALL Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 his 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 David Binns Director
6 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BILLALL Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
BILLALL Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14628866 . The registered office is Canada House First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The director has pledged his ongoing financial supportfor a minimum of 12 months from the balance sheet date.
2.3. 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are app development costs. They are amortised to the profit and loss account over the estimated economic life of 10 years.
2.5. 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: 1 (2025: 1)
1 1
Page 3
Page 4
BILLALL Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 February 2025 | 52,000
As at 31 January 2026 | 52,000
Amortisation
As at 1 February 2025 | 7,367
Provided during the period | 5,200
As at 31 January 2026 | 12,567
Net Book Value
As at 31 January 2026 | 39,433
As at 1 February 2025 | 44,633

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 416
Deferred tax current asset | - |  | 10,750
VAT | 64 |  | 68
| 64 |  | 11,234
Due after more than one year
Deferred tax current asset | 11,112 |  | -
| 11,176 |  | 11,234

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 128 |  | 136
Other loans | 43,160 |  | 43,160
Amounts owed to associates | 15,600 |  | 14,600
| 58,888 |  | 57,896

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 7,492 |  | 8,480

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
BILLALL Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Controlling Party
The company's controlling party is Mr D Binns by virtue of his directorship and 25% shareholding in the company.
Page 5