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Registered number: 15149958
Bessa Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Bessa Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Bessa Ltd
Company Information
For The Year Ended 30 September 2025
Company Information

Director | Mr Akan Demiryaban
Company Number | 15149958
Registered Office | Unit 4 Green Lane Business Park
| 238 Green Lane
| New Eltham
| SE9 3TL
Accountants | Bayar Hughes & Co Limited
| Chartered Certified Accountants & Registered Auditors
| 4 Green Lane Business Park
| 238 Green Lane
| New Eltham
| London
| SE9 3TL

Page 1
Page 2
Bessa Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15149958

| 30 September 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 647 |  | 862
|  |  | 647 |  | 862
CURRENT ASSETS
Stocks |  | 3,992 |  | 6,258 |
Debtors | 5 | 17,563 |  | 298 |
Cash at bank and in hand |  | 16,381 |  | 3,892 |
|  | 37,936 |  | 10,448 |
Creditors: Amounts Falling Due Within One Year | 6 | (30,843 ) |  | (9,379 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,093 |  | 1,069
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,740 |  | 1,931
NET ASSETS |  |  | 7,740 |  | 1,931
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 7,640 |  | 1,831
SHAREHOLDERS' FUNDS |  |  | 7,740 |  | 1,931

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Bessa Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 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 Akan Demiryaban Director
13/04/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Bessa Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Bessa Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15149958 . The registered office is Unit 4 Green Lane Business Park, 238 Green Lane, New Eltham, SE9 3TL.
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. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25%

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
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: 3 (2024: 2)
3 2
Page 4
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Bessa Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2024 | 1,150
As at 30 September 2025 | 1,150
Depreciation
As at 1 October 2024 | 288
Provided during the period | 215
As at 30 September 2025 | 503
Net Book Value
As at 30 September 2025 | 647
As at 1 October 2024 | 862

5. Debtors

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,056 |  | 298
Other debtors | 15,507 |  | -
| 17,563 |  | 298

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,755 |  | 70
Other creditors | 23,574 |  | 9,082
Taxation and social security | 5,514 |  | 227
| 30,843 |  | 9,379

Page 5
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Bessa Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Share Capital

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Reserves

| Profit and Loss Account
| £
As at 1 October 2024 | 1,831
Profit for the year and total comprehensive income | 21,209
As at 30 September 2025 | 23,040

Page 6