Registration number: 12432759

Bahmanizad Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

Bahmanizad Limited

(Registration number: 12432759)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Other financial assets		299,716	299,716
Current assets
Debtors	7	499,443	513,572
Cash at bank and in hand		8,959	6,445
		508,402	520,017
Creditors: Amounts falling due within one year	8	(329,721)	(329,721)
Net current assets		178,681	190,296
Total assets less current liabilities		478,397	490,012
Creditors: Amounts falling due after more than one year	8	(516,187)	(526,233)
Net liabilities		(37,790)	(36,221)
Capital and reserves
Called up share capital	9	4	4
Retained earnings		(37,794)	(36,225)
Shareholders' deficit		(37,790)	(36,221)

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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 19 May 2026 and signed on its behalf by:
 

......................................... Mr Daniel Bahmanizad Director

Bahmanizad Limited

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

1	General information

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

The address of its registered office is:
3 Hickstead Rise
Newton Aycliffe
County Durham
DL5 4TP
England

These financial statements were authorised for issue by the Board on 19 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Tax

Tangible assets

Depreciation

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Bahmanizad Limited

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

Stocks

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Defined contribution pension obligation

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4	Loss before tax

Arrived at after charging/(crediting)

Bahmanizad Limited

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

2026 £

2025 £

5	Tangible assets

Cost or valuation

Depreciation

Carrying amount

At 31 January 2026

6

Stocks

2026 £

2025 £

7

Debtors

Current	2026 £	2025 £
Other debtors	499,443	513,572
	499,443	513,572

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	328,137	328,137
Accruals and deferred income		1,584	1,584
		329,721	329,721

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	516,187	526,233

9	Share capital

Allotted, called up and fully paid shares

Bahmanizad Limited

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

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	4	4	4	4

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	516,187	526,233

Current loans and borrowings

	2026 £	2025 £
Other borrowings	328,137	328,137

11	Related party transactions

Summary of transactions with subsidiaries

Loans to related parties

2026	Subsidiary £	Total £
At start of period	513,571	513,571
Repaid	(14,129)	(14,129)
At end of period	499,442	499,442

2025	Subsidiary £	Total £
At start of period	529,068	529,068
Repaid	(15,497)	(15,497)
At end of period	513,571	513,571