Budh Limited - Accounts

Budh Limited
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 15620642 Budh Limited
Statement of Financial Position
As at 31 March 2026

	2026 £	2025 £
Current assets
Stocks	3,110	-
Debtors	570	-
Cash at bank and in hand	5,990	4,631
	9,670	4,631
Creditors: amount falling due within one year	(8,914)	(4,135)
Net current assets	756	496

Total assets less current liabilities	756	496
Provisions for liabilities	-	(15)
Net assets	756	481

Capital and reserves
Called up share capital	1	1
Profit and loss account	755	480
Shareholders' funds	756	481

For the year ended 31 March 2026 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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 by the director on 14 October 2026 and were signed by:

-------------------------------
Renu Bansal
Director

1

Budh Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Budh Limited is a private company, limited by shares, registered in England and Wales, registration number 15620642, registration address Ground Floor Front, 25 Duckworth Lane, Bradford, BD9 5ES.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

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

Basis of preparation

The financial statements have been prepared under the historical cost convention. They are presented in pounds sterling, which is the functional currency of the company, rounded to the nearest pound.

Going concern basis

The financial statements have been prepared on the going concern basis. The director has assessed the company's ability to continue in operation for a period of at least twelve months from the date of approval of these financial statements, taking into account its cash resources, its expected trading and the expected timing of goods to be supplied against customer deposits held. On this basis the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover

Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Revenue from the sale of goods is recognised when the goods are delivered to the customer.
Amounts received from customers in advance of goods being ordered and supplied are held as a liability within creditors and are recognised as turnover when the related goods are delivered.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

The company has only basic financial instruments, comprising cash, trade and other debtors and trade and other creditors. These are initially recognised at transaction price and subsequently measured at amortised cost.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

2

Reports Dated : 14/10/2026	Registered Number: 15620642
England and Wales
BUDH LIMITED
Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026