Registered number
SC627382
BIN KHALID & CO LTD
Filleted Accounts
31 March 2026
BIN KHALID & CO LTD
Registered number: SC627382
Balance Sheet
as at 31 March 2026
Notes 2026 2025
£ £
Fixed assets
Tangible assets 3 7,981 8,868
7,981 8,868
Current assets
Stocks - -
Debtors 4 7,418 8,595
Cash at bank and in hand 12,481 10,955
19,899 19,550
Creditors: amounts falling due within one year 5 (10,556) (12,102)
Net current assets 9,343 7,448
Total assets less current liabilities 17,324 16,316
Net assets 17,324 16,316
Capital and reserves
Called up share capital 100 100
Profit and loss account 17,224 16,216
Shareholder's funds 17,324 16,316
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.
WASEEM KHALID
Director
Approved by the board on 12 May 2026
BIN KHALID & CO LTD
Notes to the Accounts
for the year ended 31 March 2026
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.
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 at 10% reducing balance basis.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 Employees 2026 2025
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Equipment Total
£ £
Cost
At 1 April 2025 15,020 15,020
Additions - -
Surplus on revaluation - -
Disposals - -
At 31 March 2026 15,020 15,020
Depreciation
At 1 April 2025 6,152 6,152
Charge for the year 887 887
Surplus on revaluation - -
On disposals - -
At 31 March 2026 7,039 7,039
Net book value
At 31 March 2026 7,981 7,981
At 31 March 2025 8,868 8,868
4 Debtors 2026 2025
£ £
Trade debtors 7,418 6,150
Other debtors - 2,445
7,418 8,595
5 Creditors: amounts falling due within one year 2026 2025
£ £
Taxation and social security costs 5,809 1,477
Other creditors 4,747 10,625
10,556 12,102
6 Off-balance sheet arrangements
None.
7 Other information
BIN KHALID & CO LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
345 VICTORIA ROAD
GLASGOW
G42 7SA
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