1 August 2024 false Taxfiler 2024.6 11475000 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11475000 2024-07-31 11475000 2024-08-01 2025-07-31 11475000 business:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 11475000 business:FilletedAccounts 2024-08-01 2025-07-31 11475000 2025-07-31 11475000 business:Director1 2024-08-01 2025-07-31 11475000 business:RegisteredOffice 2024-08-01 2025-07-31 11475000 2024-07-31 11475000 core:WithinOneYear 2025-07-31 11475000 core:WithinOneYear 2024-07-31 11475000 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 11475000 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 11475000 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 11475000 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 11475000 core:PreviouslyStatedAmount 2025-07-31 11475000 core:PreviouslyStatedAmount 2024-07-31 11475000 business:SmallEntities 2024-08-01 2025-07-31 11475000 countries:EnglandWales 2024-08-01 2025-07-31 11475000 core:ComputerEquipment 2024-08-01 2025-07-31 11475000 core:MotorVehicles 2024-07-31 11475000 core:ComputerEquipment 2024-07-31 11475000 core:MotorVehicles 2024-08-01 2025-07-31 11475000 core:MotorVehicles 2025-07-31 11475000 core:ComputerEquipment 2025-07-31 11475000 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 11475000 (England and Wales)
BIJEAR TRADE LIMITED Unaudited accounts for the year ended 31 July 2025
BIJEAR TRADE LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
BIJEAR TRADE LIMITED Company Information for the year ended 31 July 2025
Director
BIYIHA, Jean Armel
Company Number
11475000 (England and Wales)
Registered Office
Flat 27 Longitude Apartments Addiscombe Grove Croydon CR0 5BS England
Accountants
Ease Accounting Associates UK Limited Chartered Accountants Base Point Dartford Business Park 61 Victoria Road DARTFORD Kent DA1 5FS
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of BIJEAR TRADE LIMITED for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BIJEAR TRADE LIMITED for the year ended 31 July 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of BIJEAR TRADE LIMITED, as a body, in accordance with the terms of our engagement letter dated 25 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of BIJEAR TRADE LIMITED and state those matters that we have agreed to state to the Board of Directors of BIJEAR TRADE LIMITED, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BIJEAR TRADE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BIJEAR TRADE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BIJEAR TRADE LIMITED. You consider that BIJEAR TRADE LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BIJEAR TRADE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Ease Accounting Associates UK Limited Chartered Accountants Chartered Accountants Base Point Dartford Business Park 61 Victoria Road DARTFORD Kent DA1 5FS 10 April 2026
- 4 -
BIJEAR TRADE LIMITED Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,569
425
Current assets
Debtors
5
1,527
1,052
Cash at bank and in hand
70
471
1,597
1,523
Creditors: amounts falling due within one year
6
(3,054)
(1,031)
Net current (liabilities)/assets
(1,457)
492
Net assets
1,112
917
Capital and reserves
Called up share capital
500
500
Profit and loss account
612
417
Shareholders' funds
1,112
917
For the year ending 31 July 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 10 April 2026 and were signed on its behalf by
BIYIHA, Jean Armel Director Company Registration No. 11475000
- 5 -
BIJEAR TRADE LIMITED Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
BIJEAR TRADE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11475000. The registered office is Flat 27 Longitude Apartments, Addiscombe Grove, Croydon, CR0 5BS, England.
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.
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:
Computer equipment
25% Reducing Balance Basis
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
-
1,134
1,134
Additions
3,000
-
3,000
At 31 July 2025
3,000
1,134
4,134
Depreciation
At 1 August 2024
-
709
709
Charge for the year
750
106
856
At 31 July 2025
750
815
1,565
Net book value
At 31 July 2025
2,250
319
2,569
At 31 July 2024
-
425
425
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
1,527
-
Other debtors
-
1,052
1,527
1,052
- 6 -
BIJEAR TRADE LIMITED Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
362
116
Loans from directors
2,217
500
Accruals
475
415
3,054
1,031
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 7 -