Bhogal Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14504630

Bhogal Holdings Limited

Filleted Unaudited Abridged Financial Statements

30 November 2025

Bhogal Holdings Limited

Abridged Financial Statements

Year Ended 30 November 2025

Contents	Pages

Abridged statement of financial position	1 to 2

Notes to the abridged financial statements	3 to 6

Bhogal Holdings Limited

Abridged Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	5	61,545	1,125
Investments	6	3,964,282	5,234,280
		------------	------------
		4,025,827	5,235,405

Current Assets

Debtors	3,610,881	356,462
Cash at bank and in hand	171,952	2,426,543
	------------	------------
	3,782,833	2,783,005

Creditors: amounts falling due within one year	522,170		717,091
	------------		------------
Net Current Assets		3,260,663	2,065,914
		------------	------------
Total Assets Less Current Liabilities		7,286,490	7,301,319
		------------	------------
Net Assets		7,286,490	7,301,319
		------------	------------

Capital and Reserves

Called up share capital	7	6,436,081	6,436,081
Share premium account		667,737	667,737
Profit and loss account		182,672	197,501
		------------	------------
Shareholders Funds		7,286,490	7,301,319
		------------	------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Bhogal Holdings Limited

Abridged Statement of Financial Position (continued)

30 November 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

Mr B Bhogal
Director

Company registration number: 14504630

Bhogal Holdings Limited

Notes to the Abridged Financial Statements

Year Ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 91/97 Saltergate, Chesterfield, S40 1LA, England.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities. The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents interest income receivable on commercial loans advanced to corporate borrowers in the ordinary course of business.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Short leasehold property	-	10% straight line
Fixtures and fittings	-	10% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

5. Tangible assets

	£
Cost
At 1 December 2024	1,125
Additions	67,259
	--------
At 30 November 2025	68,384
	--------
Depreciation
At 1 December 2024	–
Charge for the year	6,839
	--------
At 30 November 2025	6,839
	--------
Carrying amount
At 30 November 2025	61,545
	--------
At 30 November 2024	1,125
	--------

6. Investments

	Shares in group undertakings	Listed investments	Total
	£	£	£
Cost
At 1 December 2024	3,776,275	1,458,005	5,234,280
Additions	175,000	–	175,000
Disposals	–	( 1,422,831)	( 1,422,831)
Revaluations	–	( 22,167)	( 22,167)
	------------	------------	------------
At 30 November 2025	3,951,275	13,007	3,964,282
	------------	------------	------------
Impairment
At 1 December 2024 and 30 November 2025	–	–	–
	------------	------------	------------

Carrying amount
At 30 November 2025	3,951,275	13,007	3,964,282
	------------	------------	------------
At 30 November 2024	3,776,275	1,458,005	5,234,280
	------------	------------	------------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	6,436,081	6,436,081	6,436,081	6,436,081
	------------	------------	------------	------------

8. Director's advances, credits and guarantees

During the period, the company made interest free loans to directors as follows:

	Balance at 1 December 2024	Advanced during the year	Repaid During the year	Balance at 30 November 2025
		£	£	£
Directors loan accounts	(705,998)	2,829,300	(997,396)	1,125,906

As at the balance sheet date, company borrowings totaling £500,000 (2024: £Nil) were supported by personal gurantees given by the company director.