Beast Pizza Limited - Filleted accounts

Registered number

08481705

Beast Pizza Limited

Filleted Accounts

31 March 2026

Beast Pizza Limited
Registered number:		08481705
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		365,475			30,529

Current assets
Stocks		19,918			5,227
Debtors	4	283,639			209,076
Cash at bank and in hand		163,332			14,799
		466,889			229,102

Creditors: amounts falling due within one year	5	(478,864)			(117,392)

Net current (liabilities)/assets			(11,975)			111,710

Net assets			353,500			142,239

Capital and reserves
Called up share capital			100			100
Profit and loss account			353,400			142,139

Shareholder's funds			353,500			142,239

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 member has 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.




Mandeep Singh Garcha
Director
Approved by the board on 28 July 2026

Beast Pizza Limited
Notes to the Accounts
for the year ended 31 March 2026


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:

	Plant and machinery	15% reducing balance method

	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.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		46		20


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				113,234
	Additions				399,442
	At 31 March 2026				512,676

	Depreciation
	At 1 April 2025				82,705
	Charge for the year				64,496
	At 31 March 2026				147,201

	Net book value
	At 31 March 2026				365,475
	At 31 March 2025				30,529


4	Debtors		2026		2025
£				£

	Other debtors		283,639		209,076


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		27,671		1,936
	Taxation and social security costs		105,152		73,802
	Other creditors		346,041		41,654
			478,864		117,392


6	Related party transactions
	MOKA LTD		2026		2025
	Both companies have common directors and shareholders. During the year the company has received a loan from Moka Ltd, Included within other creditors.		38,244		37,554

	Garcha Brothers Ltd
	Beast Pizza Ltd is 100% owned by Garcha Brothers Ltd The company has given a loan to Garcha Brothers Ltd, Included within other debtors.		233,539		158,976

	TMB Estates Investment Ltd
	Both companies have common directors and shareholders. During the year the company has given a loan to TMB Estates Investment Ltd, Included within other debtors.		50,100		50,100


7	Other information

	Beast Pizza Limited is a private company limited by shares and incorporated in England. Its registered office is:
	38
	Carver Street
	Birmingham
	England
	B1 3AS