REGISTERED NUMBER: 12145735 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Bilga Limited

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

115,497

703

Investment property

5

1,545,486

1,545,486

1,660,983

1,546,189

CURRENT ASSETS

Debtors

6

250,000

250,000

Cash at bank

15,568

13,327

265,568

263,327

CREDITORS

Amounts falling due within one year

7

457,847

374,749

NET CURRENT LIABILITIES

(192,279

)

(111,422

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,468,704

1,434,767

CREDITORS

Amounts falling due after more than one year

8

1,292,411

1,292,411

NET ASSETS

176,293

142,356

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

176,189

142,252

SHAREHOLDERS' FUNDS

176,293

142,356

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr Shivcharan Singh Sanghera - Director

1.	STATUTORY INFORMATION

Bilga Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12145735

Registered office:

83 Colchester Road

London

E10 6HB

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

-

1,249

1,249

Additions

114,970

-

114,970

At 31 August 2025

114,970

1,249

116,219

DEPRECIATION

At 1 September 2024

-

546

546

Charge for year

-

176

176

At 31 August 2025

-

722

722

NET BOOK VALUE

At 31 August 2025

114,970

527

115,497

At 31 August 2024

-

703

703

5.	INVESTMENT PROPERTY

Total

£

COST

At 1 September 2024

and 31 August 2025

1,545,486

NET BOOK VALUE

At 31 August 2025

1,545,486

At 31 August 2024

1,545,486

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

250,000

250,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

11,000

18,132

Other creditors

446,847

356,617

457,847

374,749

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

1,292,411

1,292,411