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Company Registration No. 13303638 (England and Wales)
Beds Nest Limited Unaudited accounts for the year ended 31 March 2025
Beds Nest Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Beds Nest Limited Company Information for the year ended 31 March 2025
Director
M F Sajjad
Company Number
13303638 (England and Wales)
Registered Office
31-33 Branch Road Batley West Yorkshire WF17 5SB
Accountants
CGI Accountants Ltd Branch House 31-33 Branch Road Batley West Yorkshire WF17 5SB
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Beds Nest Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,683
7,104
Current assets
Inventories
90,850
25,780
Debtors
5
21,776
5,856
Cash at bank and in hand
553
16,676
113,179
48,312
Creditors: amounts falling due within one year
6
(71,270)
(24,882)
Net current assets
41,909
23,430
Net assets
47,592
30,534
Capital and reserves
Called up share capital
1
1
Profit and loss account
47,591
30,533
Shareholders' funds
47,592
30,534
For the year ending 31 March 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 March 2026 and were signed on its behalf by
M F Sajjad Director Company Registration No. 13303638
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Beds Nest Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Beds Nest Limited is a private company, limited by shares, registered in England and Wales, registration number 13303638. The registered office is 31-33 Branch Road, Batley, West Yorkshire, WF17 5SB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
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Beds Nest Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2024
8,880
At 31 March 2025
8,880
Depreciation
At 1 April 2024
1,776
Charge for the year
1,421
At 31 March 2025
3,197
Net book value
At 31 March 2025
5,683
At 31 March 2024
7,104
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
21,776
5,856
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
34,197
3,258
Taxes and social security
30,344
7,359
Other creditors
6,729
14,265
71,270
24,882
7
Average number of employees
During the year the average number of employees was 5 (2024: 6).
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