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BADIANE EAST LIMITED

Registered Number
15079611
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

BADIANE EAST LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | Marcel Kamir Badiane-Robin
| Fleur East

Registered Address | 101 New Cavendish Street
| First Floor South
| London
| W1W 6XH

Registered Number | 15079611 (England and Wales)

BADIANE EAST LIMITED
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 127 |  |  |  | 127
|  |  |  | 127 |  |  |  | 127
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 255,379 |  |  |  | 233,739 |  |
Cash at bank and on hand |  | 170,330 |  |  |  | 194,974 |  |
|  | 425,709 |  |  |  | 428,713 |  |
Creditors amounts falling due within one year | 5 | (432,331) |  |  |  | (431,717) |  |
Net current assets (liabilities) |  |  |  | (6,622) |  |  |  | (3,004)
Total assets less current liabilities |  |  |  | (6,495) |  |  |  | (2,877)
Net assets |  |  |  | (6,495) |  |  |  | (2,877)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (6,497) |  |  |  | (2,879)
Shareholders' funds |  |  |  | (6,495) |  |  |  | (2,877)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 December 2025, and are signed on its behalf by:
Fleur East Director
Marcel Kamir Badiane-Robin Director Registered Company No. 15079611

BADIANE EAST LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Badiane East Limited is a private company limited by shares and registered in England and Wales (registration number: 15079611). The registered office address is 101 New Cavendish Street, First Floor South, London, W1W 6XH.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 127 |  | 127
| At 31 August 25 | 127 |  | 127
| Net book value
| At 31 August 25 | 127 |  | 127
| At 31 August 24 | 127 |  | 127

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 255,379 |  | 233,739
| Total | 255,379 |  | 233,739

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 3,264
| Other creditors | 430,581 |  | 427,452
| Accrued liabilities and deferred income | 1,750 |  | 1,001
| Total | 432,331 |  | 431,717

6. | Related party transactions
--- | ---
| Other debtors includes £255,380 (2024: £233,739) owed from a company under common control. Other creditors includes £424,878 (2024: £421,750) owed to a company under common control and £5,702 (2024: £5,702) owed to the directors. The loans are interest free, unsecured and repayable on demand.