REGISTERED NUMBER: 13243416 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BESA MEIS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M A Andrews

B J Posford

REGISTERED OFFICE:

Cassidys Ltd

South Stour Offices, South Stour Road

Mersham

Ashford

Kent

TN25 7HS

REGISTERED NUMBER:

13243416 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Investment property

4

197,328

197,328

CURRENT ASSETS

Cash at bank and in hand

3,841

3,056

CREDITORS

Amounts falling due within one year

5

63,386

63,652

NET CURRENT LIABILITIES

(59,545

)

(60,596

)

TOTAL ASSETS LESS CURRENT LIABILITIES

137,783

136,732

CREDITORS

Amounts falling due after more than one year

6

137,220

137,220

NET ASSETS/(LIABILITIES)

563

(488

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

463

(588

)

SHAREHOLDERS' FUNDS

563

(488

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 15 June 2026 and were signed on its behalf by:

B J Posford - Director

1.	STATUTORY INFORMATION

Besa Meis Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

197,328

NET BOOK VALUE

At 31 March 2026

197,328

At 31 March 2025

197,328

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

481

1,060

Other creditors

62,905

62,592

63,386

63,652

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

137,220

137,220

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

137,220

137,220

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 were paid to the directors .

Mr B Posford - Director and Shareholder

At the balance sheet date Besa Meis Limited owed Mr Posford £32,874 (2025 - £32,718)

Interest has been charged at 7% above the Bank of England base rate to 30 June 2022. After that date interest has been waived, although the lender reserves the right to charge interest in the future.

Ms M A Andrews - Director and Shareholder

At the balance sheet date Besa Meis Limited owed Ms Andrews £24,624 (2025 - £28,812)

Interest has been charged at 7% above the Bank of England base rate to 30 June 2022. After that date interest has been waived, although the lender reserves the right to charge interest in the future.