BHANA COURIERS LTD - Filleted accounts

Registered number

09211623

BHANA COURIERS LTD

Filleted Accounts

30 September 2025

BHANA COURIERS LTD
Registered number:		09211623
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		261,671			215,923

Current assets
Cash at bank and in hand		12,391			11,873

Creditors: amounts falling due within one year	4	(148,592)			(137,307)

Net current liabilities			(136,201)			(125,434)

Net assets			125,470			90,489

Capital and reserves
Called up share capital			100			100
Profit and loss account			125,370			90,389

Shareholders' funds			125,470			90,489

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 S Bhana
Director
Approved by the board on 13 May 2026

BHANA COURIERS LTD
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	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:

	Motor Vehicles	10%
	Fixturs & fittings	20%

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		6


3	Tangible fixed assets
		Fixtures & fittings		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	4,959		308,610		313,569
	Additions	-		74,901		74,901
	At 30 September 2025	4,959		383,511		388,470

	Depreciation
	At 1 October 2024	4,254		93,392		97,646
	Charge for the year	141		29,012		29,153
	At 30 September 2025	4,395		122,404		126,799

	Net book value
	At 30 September 2025	564		261,107		261,671
	At 30 September 2024	705		215,218		215,923


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

	Trade creditors			133,673		133,509
	Accruals			530		130
	Taxation and social security costs			12,315		3,502
	Directors loan account			2,074		166
				148,592		137,307


5	Other information

	BHANA COURIERS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	80 Scraptoft Lane
	Leicester
	LE5 1HW