Registration number: SC756513

Bia Le Beatha Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6
Accountants' Report	7

Bia Le Beatha Limited

Company Information

Directors

Mr Jordan Peter Cochrane Ms Amanda Claire Hamilton

Registered office

17/4 Waverley Park Edinburgh EH8 8ER

Accountants

EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

Bia Le Beatha Limited

(Registration number: SC756513)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,503	2,004
Current assets
Debtors	5	2,371	3,529
Cash at bank and in hand		2,275	1,078
		4,646	4,607
Creditors: Amounts falling due within one year	6	(3,851)	(3,475)
Net current assets		795	1,132
Total assets less current liabilities		2,298	3,136
Creditors: Amounts falling due after more than one year	6	(1,606)	(2,505)
Provisions for liabilities		(331)	(441)
Net assets		361	190
Capital and reserves
Called up share capital		2	2
Retained earnings		359	188
Shareholders' funds		361	190

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 May 2026 and signed on its behalf by:
 

......................................... Mr Jordan Peter Cochrane Director

Bia Le Beatha Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	Reducing balance at 25%

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Bia Le Beatha Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Employees and Directors

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Bia Le Beatha Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 February 2025	2,838	2,838
At 31 January 2026	2,838	2,838
Depreciation
At 1 February 2025	834	834
Charge for the year	501	501
At 31 January 2026	1,335	1,335
Carrying amount
At 31 January 2026	1,503	1,503
At 31 January 2025	2,004	2,004

5

Debtors

Current	2026 £	2025 £
Other debtors	2,371	3,529
	2,371	3,529

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	894	895
Taxation and social security		878	-
Other creditors		2,079	2,580
		3,851	3,475

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	1,606	2,505

Bia Le Beatha Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,606	2,505

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	894	895

8	Related party transactions

Transactions with directors Debtors include the following amounts which are owed from individuals who were directors of the company during the year:

2026	At 1 February 2025 £	Repayments by director £	At 31 January 2026 £
Mr Jordan Peter Cochrane
Loan	1,764	(878)	887
Ms Amanda Claire Hamilton
Loan	1,764	(878)	887

2025	At 1 February 2024 £	Advances to director £	At 31 January 2025 £
Mr Jordan Peter Cochrane
Loan	-	1,764	1,764
Ms Amanda Claire Hamilton
Loan	-	1,764	1,764

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Bia Le Beatha Limited
for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bia Le Beatha Limited for the year ended 31 January 2026 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Bia Le Beatha Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bia Le Beatha Limited and state those matters that we have agreed to state to the Board of Directors of Bia Le Beatha Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bia Le Beatha Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Bia Le Beatha 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 Bia Le Beatha Limited. You consider that Bia Le Beatha 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 Bia Le Beatha 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.

......................................

EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

11 May 2026