B&k Warehouse Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08280666

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		39,016		43,680

			39,016		43,680
CURRENT ASSETS
Stocks	5	10,550		44,900
Cash at bank and in hand		9,931		3,001

		20,481		47,901
Creditors: Amounts Falling Due Within One Year	6	(55,514 )		(16,992 )

NET CURRENT ASSETS (LIABILITIES)			(35,033 )		30,909

TOTAL ASSETS LESS CURRENT LIABILITIES			3,983		74,589

Creditors: Amounts Falling Due After More Than One Year	7		-		(37,511 )

NET ASSETS			3,983		37,078

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			3,973		37,068

SHAREHOLDERS' FUNDS			3,983		37,078

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B&k Warehouse Ltd.

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Vishvadeep Kadian

Director

14/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

B&k Warehouse Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08280666 . The registered office is 31 Barnlea Close, Feltham, TW13 5LQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	15% on reducing balance method
Computer Equipment	10% on reducing balace method

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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B&k Warehouse Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	11,170	62,161	73,331

As at 30 November 2025	11,170	62,161	73,331

Depreciation
As at 1 December 2024	5,248	24,403	29,651
Provided during the period	888	3,776	4,664

As at 30 November 2025	6,136	28,179	34,315

Net Book Value
As at 30 November 2025	5,034	33,982	39,016

As at 1 December 2024	5,922	37,758	43,680

5. Stocks

	2025	2024
	£	£
Stock	10,550	44,900

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,463	7,463
Bank loans and overdrafts	34,125	-
Other taxes and social security	3,262	6,780
VAT	9,280	2,840
NEST	(91 )	(91 )
Director's loan account	1,475	-

	55,514	16,992

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	37,511

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr. Vishvadeep Kadian by virtue of his ownership of 100% of the issued share capital in the company.

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