BESS SOLUTIONS LIMITED


Director	Dilbagh Singh


Company Secretary	SINGH, Sanjit


Registered Address	Unit 19 71 Narrow Lane
	Leicester
	LE2 8NA


Registered Number	12382563 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		2,400		4,800
Tangible assets	4		9,766		8,009
			12,166		12,809
Current assets
Debtors	5	51,608		53,165
Cash at bank and on hand		182,099		151,631
		233,707		204,796
Creditors amounts falling due within one year	6	(99,220)		(93,863)
Net current assets (liabilities)			134,487		110,933
Total assets less current liabilities			146,653		123,742
Creditors amounts falling due after one year	7		(55,963)		(57,907)
Net assets			90,690		65,835
Capital and reserves
Called up share capital			1		1
Profit and loss account			90,689		65,834
Shareholders' funds			90,690		65,835

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 28 September 2026, and are signed on its behalf by:

Dilbagh Singh
Director
Registered Company No. 12382563

BESS SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 January 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Vehicles	20	-
Office Equipment	20	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	13		13

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 25	12,000	12,000
At 31 January 26	12,000	12,000
Amortisation and impairment
At 01 February 25	7,200	7,200
Charge for year	2,400	2,400
At 31 January 26	9,600	9,600
Net book value
At 31 January 26	2,400	2,400
At 31 January 25	4,800	4,800

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	2,408	8,194	4,477	15,079
Additions	-	1,000	2,916	3,916
Disposals	-	(2,000)	-	(2,000)
At 31 January 26	2,408	7,194	7,393	16,995
Depreciation and impairment
At 01 February 25	1,422	3,306	2,342	7,070
Charge for year	197	675	604	1,476
On disposals	-	(1,317)	-	(1,317)
At 31 January 26	1,619	2,664	2,946	7,229
Net book value
At 31 January 26	789	4,530	4,447	9,766
At 31 January 25	986	4,888	2,135	8,009

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Prepayments and accrued income	51,608	53,165
Total	51,608	53,165

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	7,907	10,319
Taxation and social security	22,621	19,813
Other creditors	66,593	51,642
Accrued liabilities and deferred income	2,099	12,089
Total	99,220	93,863


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	7,907
Other creditors	55,963	50,000
Total	55,963	57,907