REGISTERED NUMBER: 15651992 (England and Wales)

Bezengaro Limited

Unaudited Financial Statements

for the Period 16 April 2024 to 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

S C Beer

T A Gozna

Registered office:

First Floor, Exeland House

Tudor Street

Exeter

Devon

EX4 3BR

Registered number:

15651992 (England and Wales)

Accountants:

Menzies LLP, Statutory Auditors

5th Floor Hodge House

114-116 St Mary Street

Cardiff

CF10 1DY

Fixed assets

Investments

4

1,105,500

Current assets

Cash at bank

70

Creditors

Amounts falling due within one year

5

(434,063

)

Net current liabilities

(433,993

)

Total assets less current liabilities

671,507

Creditors

Amounts falling due after more than one year

6

(493,321

)

Net assets

178,186

Capital and reserves

Called up share capital

8

10,000

Retained earnings

168,186

Shareholders' funds

178,186

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 March 2026 and were signed on its behalf by:

T A Gozna - Director

S C Beer - Director

1.	Statutory information

Bezengaro Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Bezengaro Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the period was NIL.

4.	Fixed asset investments

Shares in

group

undertaking

£

Cost

Additions

1,105,500

At 31 July 2025

1,105,500

Net book value

At 31 July 2025

1,105,500

The investment represents the purchase of 702 A shares in Big Wave Media Limited.

5.

Creditors: amounts falling due within one year

£

Other loans (see note 7)

160,013

Amounts owed to group undertakings

185,500

Directors' current accounts

87,350

Accrued expenses

1,200

434,063

6.

Creditors: amounts falling due after more than one year

£

Other loans (see note 7)

493,321

7.

Loans

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

Other loans

160,013

Amounts falling due between one and two years:

Other loans - 1-2 years

159,996

Amounts falling due between two and five years:

Other loans - 2-5 years

333,325

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

10,000

Ordinary

10000

10,000

9.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the period ended 31 July 2025:

£

S C Beer

Balance outstanding at start of period

-

Amounts advanced

16,453

Amounts repaid

(60,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(43,547

)

T A Gozna

Balance outstanding at start of period

-

Amounts advanced

16,197

Amounts repaid

(60,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(43,803

)

10.	Ultimate controlling party

The ultimate controlling party is S C Beer and T A Gozna.