BUYSTARGET LTD


Directors	SHISHKOV, Georgi
	SHISHKOV, Iliya Petrov
	SHISHKOVA, Kristina Nikolova


Company Secretary	SHISHKOVA, Kristina


Registered Address	The Milking Parlour Hurst Farm
	Dairy Lane
	Crockham Hill
	TN8 6RA


Registered Number	09793645 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		318		303
			318		303
Current assets
Stocks	4	77,762		79,980
Debtors	5	25,101		45,233
Cash at bank and on hand		82,757		22,282
		185,620		147,495
Creditors amounts falling due within one year	6	(83,417)		(55,510)
Net current assets (liabilities)			102,203		91,985
Total assets less current liabilities			102,521		92,288
Net assets			102,521		92,288
Capital and reserves
Called up share capital			100		100
Profit and loss account			102,421		92,188
Shareholders' funds			102,521		92,288

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 2 September 2026, and are signed on its behalf by:

SHISHKOV, Georgi
Director

SHISHKOVA, Kristina Nikolova
Director

Registered Company No. 09793645

BUYSTARGET LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		3

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	1,072
	Additions	225
	At 31 March 26	1,297
	Depreciation and impairment
	At 01 April 25	769
	Charge for year	209
	Other adjustments	1
	At 31 March 26	978
	Net book value
	At 31 March 26	318
	At 31 March 25	303

4.	Stocks
	Stock valuation at the end of the year by system count.

	2026	2025
	£	£
Finished goods	77,762	79,980
Total	77,762	79,980

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	25,101	41,550
Other debtors	-	3,683
Total	25,101	45,233

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	66,168	39,280
Taxation and social security	9,089	3,727
Other creditors	7,360	11,802
Accrued liabilities and deferred income	800	701
Total	83,417	55,510


	Under other creditor -was the balance of outstanding loan owed to the company director.

7.	Share capital
	100 shares of £1 Ordinary shares called up and fully paid.