Registered number
SC823745
EDINBANGLA LIMITED
Filleted Accounts
30 September 2025
EDINBANGLA LIMITED
Registered number: SC823745
Balance Sheet
as at 30 September 2025
Notes 2025
£
Fixed assets
Investments 3 185,518
Current assets
Cash at bank and in hand 66
Creditors: amounts falling due within one year (500)
Net current liabilities (434)
Total assets less current liabilities 185,084
Creditors: amounts falling due after more than one year 4 (187,784)
Net liabilities (2,700)
Capital and reserves
Called up share capital 1
Profit and loss account (2,701)
Shareholder's funds (2,700)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Mohammed Mushfequr RAHMAN
Director
Approved by the board on 22 June 2026
EDINBANGLA LIMITED
Notes to the Accounts
for the period from 25 September 2024 to 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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
2 Employees 2025
Number
Average number of persons employed by the company -
3 Investments
Other
investments
£
Cost
Additions 185,518
At 30 September 2025 185,518
The investment property was acquired during the accounting period on 17 July 2025. The directors have assessed that the purchase price remains the best estimate of fair value at 30 September 2025. Accordingly, no fair value adjustment has been recognised.
4 Creditors: amounts falling due after one year 2025
£
Bank loans 121,684
Other creditors 66,100
187,784
5 Related party transactions
At 30 September 2025, the company owed £66,100 to Mohammed Mushfequr RAHMAN. The balance represents a director's loan and is unsecured, interest-free and repayable after more than one year.
6 Controlling party
The ultimate controlling party of the company is Mohammed Mushfequr RAHMAN, who, by virtue of his shareholding, exercises control over the company. He is also the sole director of the company.
7 Other information
EDINBANGLA LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
67 Cuiken Terrace
Penicuik
Midlothian
Scotland
EH26 0DZ
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