Billian (London) Limited Accounts






Billian (London) Limited

	Company No. 12853799
		Information for Filing with The Registrar
		31 December 2025

The Director presents his report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was that of letting and operating own or leased real estate.




Director

The Director who served at any time during the year was as follows:

B. Singh









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

B. Singh
Director
31 December 2025

at	31 December 2025
Company No.		12853799	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	-	-
	Investment property		6	693,101	693,101

				693,101	693,101
Current assets

	Debtors		7	2,300	-

	Cash at bank and in hand			15,255	4,949
				17,555	4,949
Creditors: Amount falling due within one year			8	(590,651)	(618,349)
Net current liabilities				(573,096)	(613,400)
Total assets less current liabilities				120,005	79,701




Net assets				120,005	79,701

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		10	120,004	79,700

Total equity				120,005	79,701



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 December 2025 and signed on its behalf by:
B. Singh
Director
31 December 2025

for the year ended 31 December 2025

General information

Billian (London) Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12853799

Its registered office is:

30 Courthouse Road

London

N12 7PJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Reducing

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	9,454	7,192

		Total corporation tax	9,454	7,192





		Tax on profit on ordinary activities	9,454	7,192

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		9454	£	£
		Profit on ordinary activities before tax	49,757	35,855



		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	9,454	7,192




		Tax on profit on ordinary activities	9,454	7,192

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 January 2025	8,000	8,000




		At 31 December 2025	8,000	8,000
		Depreciation
		At 1 January 2025	8,000	8,000




		At 31 December 2025	8,000	8,000
		Net book values
		At 31 December 2025	-	-
		At 31 December 2024	-	-

6	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 January 2025	693,101



		At 31 December 2025	693,101

7	Debtors
			2025	2024
			£	£







		Prepayments and accrued income	2,300	-
			2,300	-

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	9,454	7,192
		Loans from directors	578,747	609,023

		Accruals and deferred income	2,450	2,134
			590,651	618,349

Share Capital

One ordinary share of £1 each fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.