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Registered number: 09708816 BIASHARA HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
BIASHARA HOLDINGS LIMITED REGISTERED NUMBER: 09708816 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,559,950 |  | 1,559,950
|  |  | 1,559,950 |  | 1,559,950
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 12,376 |  | 11,412 |
Cash at bank and in hand |  | 86,285 |  | 73,718 |
|  | 98,661 |  | 85,130 |
Creditors: amounts falling due within one year | 6 | (504,898) |  | (510,448) |
Net current liabilities |  |  | (406,237) |  | (425,318)
Total assets less current liabilities |  |  | 1,153,713 |  | 1,134,632
Net assets |  |  | 1,153,713 |  | 1,134,632
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 200 |  | 200
Share premium account |  |  | 49,990 |  | 49,990
Profit and loss account |  |  | 1,103,523 |  | 1,084,442
|  |  | 1,153,713 |  | 1,134,632
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 August 2026.
................................................ Mrs J Dobson
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
BIASHARA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Biashara Holdings Limited is a private company limited by shares incorporated in England and Wales with the registration number 09708816. The address of the registered office is The Leys, Hoxne, Eye, Suffolk, England, IP21 5BP. The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. These financial statements are that of the Company only. The Group is exempt from preparing consolidated accounts due to being classified as small. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 2
BIASHARA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 January 2025 | 1,559,950
| At 31 December 2025 | 1,559,950
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BIASHARA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 11,412 | 11,412
| Other debtors | 964 | -
|  | 12,376 | 11,412
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,167 | 15,120
| Amounts owed to group undertakings | 474,028 | 474,028
| Corporation tax | 8,403 | -
| Other taxation and social security | - | 1,800
| Accruals and deferred income | 18,300 | 19,500
|  | 504,898 | 510,448
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 200 (2024 - 200) Ordinary shares of £1.00 each | 200 | 200
8. | Related party transactions
| The Company has taken advantage of the exemption in section 33 of Financial Reporting Standard 102 "Related party disclosures" and has not disclosed transactions with wholly owned group undertakings. Included within debtors due within one year is an amount due from a subsidiary company that is not wholly owned totalling £11,412 (2024 - £11,412). All transactions undertaken in the year were concluded under normal market conditions.
9. | Exemption from producing consolidated accounts
Under the provision of section 399 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.
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