Caviar de Beluga Ltd - Filleted accounts

Caviar de Beluga Ltd
Registered number:		11556494
Balance Sheet
as at 30 September 2025


Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		86,994			101,683

			86,994			101,683

Current assets
Stocks		93,638			12,000
Debtors	4	710,679			642,596
Cash at bank and in hand		71,045			82,724
		875,362			737,320

Creditors: amounts falling due within one year	5	(143,011)			(42,512)

Net current liabilities			732,351			694,808

Total assets less current liabilities			819,345			796,491

Creditors: amounts falling due after more than one year	6		(175,514)			(144,407)

Net liabilities			643,831			652,084

Capital and reserves
Called up share capital			100,000			100,000
Profit and loss account			543,831			552,084

Shareholders' funds			643,831			652,084

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.




Enayatollah Sahel
Director
Approved by the board on 24 February 2026

Caviar de Beluga Ltd
Notes to the Accounts
for the year ended 30 September 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:

	Work equipment			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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				6		5



3	Tangible fixed assets
		Leasehold improvements	Hire purchase (HP)	Office & computer equipment and IT	Work equipment		Fittings & furniture		Total
£						£		£
	Cost
	At 1 October 2024	-	100,540	14,591	14,714		5,358		135,203
	Additions	6,080	-	56	812		110		7,058
	At 30 September 2025	6,080	100,540	14,647	15,526		5,468		142,261

	Depreciation
	At 1 October 2024	-	15,081	5,645	9,918		2,876		33,520
	Charge for the year	1,216	17,092	1,800	1,121		518		21,747
	At 30 September 2025	1,216	32,173	7,445	11,039		3,394		55,267

	Net book value
	At 30 September 2025	4,864	68,367	7,202	4,487		2,074		86,994
	At 30 September 2024	-	85,459	8,946	4,796		2,482		101,683


4	Debtors						2025		2024
£								£

	Trade debtors						149,779		163,526
	Prepayments						36,754		-
	VAT receivable						4,676		13,321
	Other debtors						519,470		465,749
							710,679		642,596


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


	Trade creditors						29,688		3,616
	PAYE payable						875		1,042
	Pension payable						880		577
	Corporation tax						10,363		34,874
	Director's loan account						2,715		2,403
	Finance from non-bank lenders						98,490		-
							143,011		42,512



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

	Finance lease and HP contracts						72,411		82,740
	Bank loans						6,667		16,667
	Director's loan account						45,000		45,000
	Other loans						50,000		-
	Other creditors						1,436		-
							175,514		144,407


7	Related party transactions

	Mr Enayatollah Sahel, the company director, invested £145,000 in the company up to the year ending September 2025. The investment comprises £100,000 of Share Capital and £45,000 of long term unsecured director's loan .


8	Controlling party

	Enayatollah Sahel is the main controlling party of the company by holding 100% shares of the company.

9	Other information

	Caviar de Beluga Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 709
	1-3 Britannia Way
	Coronation Road
	London
	NW10 7PR