Miso Beckenham Limited - Filleted accounts

Registered number

10921351

Miso Beckenham Limited

Unaudited Filleted Accounts

31 August 2025

Miso Beckenham Limited
Registered number:		10921351
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		108,200			136,424

Current assets
Stocks		4,500			5,500
Debtors	4	67,102			51,070
Cash at bank and in hand		159,010			95,129
		230,612			151,699

Creditors: amounts falling due within one year	5	(139,812)			(118,642)

Net current assets			90,800			33,057

Total assets less current liabilities			199,000			169,481

Creditors: amounts falling due after more than one year	6		(93,239)			(47,585)



Net assets			105,761			121,896

Capital and reserves
Called up share capital			100			100
Profit and loss account			105,661			121,796

Shareholder's funds			105,761			121,896

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr C L Lau
Director
Approved by the board on 25 November 2025

Miso Beckenham Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Improvements to property			25% on reducing balance
	Fixtures and fittings			15% on reducing balance
	Computer equipment			20% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					17		16


3	Tangible fixed assets
		Improvements to property		Fixtures and fittings		Computer equipment		Total
£			£		£		£
	Cost
	At 1 September 2024	157,416		89,366		2,503		249,285
	Additions	-		1,366		-		1,366
	At 31 August 2025	157,416		90,732		2,503		250,651

	Depreciation
	At 1 September 2024	68,735		42,705		1,421		112,861
	Charge for the year	22,170		7,204		216		29,590
	At 31 August 2025	90,905		49,909		1,637		142,451

	Net book value
	At 31 August 2025	66,511		40,823		866		108,200
	At 31 August 2024	88,681		46,661		1,082		136,424


4	Debtors					2025		2024
£							£

	Other debtors					67,102		51,070


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					64,556		51,062
	Obligations under finance lease and hire purchase contracts					-		2,572
	Trade creditors					5,000		5,092
	Taxation and social security costs					24,299		17,428
	Other creditors					45,957		42,488
						139,812		118,642


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					93,239		47,585


7	Controlling party

	The company is under the control of the director, Mr C L Lau by virtue of his shareholdings.


8	Other information

	Miso Beckenham Limited is a private company limited by shares and incorporated in England. Its registered office is:
	132 High Street
	Beckenham
	Kent
	BR3 1EB