BEHIC PROPERTIES LIMITED


Directors	BEHIC, Jay
	BEHIC, Laura Jayne


Registered Address	65 Station Lane
	Birkenshaw
	Bradford
	BD11 2JE


Registered Number	13469807 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		140,196		140,245
			140,196		140,245
Current assets
Debtors	4,5	110,271		45,400
Cash at bank and on hand		13,539		68,092
		123,810		113,492
Creditors amounts falling due within one year	6	(246,327)		(230,716)
Net current assets (liabilities)			(122,517)		(117,224)
Total assets less current liabilities			17,679		23,021
Creditors amounts falling due after one year	7		(11,400)		(11,400)
Net assets			6,279		11,621
Capital and reserves
Called up share capital			2		2
Profit and loss account			6,277		11,619
Shareholders' funds			6,279		11,621

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 financial statements were approved and authorised for issue by the Board of Directors on 8 October 2026, and are signed on its behalf by:

BEHIC, Jay
Director

BEHIC, Laura Jayne
Director

Registered Company No. 13469807

BEHIC PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 May 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.

	Turnover policy
	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.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	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:


		Reducing balance (%)
	Office Equipment	20

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	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.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 June 25	140,000	294	140,294
At 31 May 26	140,000	294	140,294
Depreciation and impairment
At 01 June 25	-	49	49
Charge for year	-	49	49
At 31 May 26	-	98	98
Net book value
At 31 May 26	140,000	196	140,196
At 31 May 25	140,000	245	140,245

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	104,271	39,400
Prepayments and accrued income	6,000	6,000
Total	110,271	45,400


	Included within other debtors is an amount receivable from the director of £104,272 (2025 £39,002)

5.	Debtors: amounts due after one year

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	6,251	5,699
Other creditors	240,076	225,017
Total	246,327	230,716

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	11,400	11,400
Total	11,400	11,400

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
BEHIC, Jay	21,546	53,469	18,334	56,681
BEHIC, Laura Jayne	17,456	48,469	18,334	47,591
	39,002	101,938	36,668	104,272

9.	Share capital
	2 Ordinary Shares

10.	Related party transactions
	During the year, the Company entered into transactions with related parties, being entities under common control, including Atlanta Hull, Atlanta Takeaway and Northern Fan Services. At the year end, amounts due to the related parties comprised £240,076 total amount due (2025: £224,618) 2026 £15,059 to Atlanta Hull, £195,500 to Northern Fan Services and £29,517 due to be paid to Atlanta Takeaway. These balances are unsecured, interest-free and repayable on demand.

10.

Related party transactions

During the year, the Company entered into transactions with related parties, being entities under common control, including Atlanta Hull, Atlanta Takeaway and Northern Fan Services.

At the year end, amounts due to the related parties comprised £240,076 total amount due (2025: £224,618) 2026 £15,059 to Atlanta Hull, £195,500 to Northern Fan Services and £29,517 due to be paid to Atlanta Takeaway.

These balances are unsecured, interest-free and repayable on demand.