Bihalt Ltd - Accounts

Bihalt Ltd Accountants' Report For the year ended 31 May 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Bihalt Ltd for the year ended 31 May 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bihalt Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Bihalt Ltd as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bihalt Ltd and state those matters that we have agreed to state to the Board of Directors of Bihalt Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bihalt Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Bihalt Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bihalt Ltd. You consider that Bihalt Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Bihalt Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2026. .................................................... FDCA Limited F11 Audley House, Northbridge Road Berkhamsted Hertfordshire HP4 1EH 02 November 2026 1

Bihalt Ltd
Accountants' Report
For the year ended 31 May 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Bihalt Ltd for the year ended 31 May 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bihalt Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Bihalt Ltd as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bihalt Ltd and state those matters that we have agreed to state to the Board of Directors of Bihalt Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bihalt Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Bihalt Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bihalt Ltd. You consider that Bihalt Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Bihalt Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2026.

....................................................

FDCA Limited
F11 Audley House, Northbridge Road
Berkhamsted
Hertfordshire
HP4 1EH
02 November 2026

Bihalt Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	31/05/2026 £	31/05/2025 £ (as restated)
Fixed assets
Tangible fixed assets	3	4,580	3,975
		4,580	3,975
Current assets
Debtors		40,875	35,431
Cash at bank and in hand		(16)	1,700
		40,859	37,131
Creditors: amount falling due within one year		(42,258)	(35,981)
Net current assets		(1,399)	1,150

Total assets less current liabilities		3,181	5,125
Creditors: amount falling due after more than one year		0	(2,002)
Net assets		3,181	3,123

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		3,081	3,023
Shareholders' funds		3,181	3,123

For the year ended 31 May 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 02 November 2026 and were signed by:

-------------------------------
Gunes Kurtkaya
Director

Bihalt Ltd
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

Bihalt Ltd is a private company, limited by shares, registered in England and Wales, registration number 11481611, registration address C/O FDCA, F11 Audley House, Northbridge Road, Berkhamsted, Herts, HP4 1EH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention in accordance with FRS 102, including the provisions of Section 1A applicable to small entities, and the Companies Act 2006. The financial statements are presented in pounds sterling, which is the company's functional currency.

Turnover

Turnover represents amounts receivable for services provided in the ordinary course of business, excluding Value Added Tax and trade discounts. Revenue is recognised as services are performed, having regard to the stage of completion where the outcome of a service contract can be estimated reliably. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of recoverable costs incurred.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Foreign currencies

Transactions denominated in foreign currencies are initially recorded at the exchange rate prevailing on the transaction date. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate prevailing at the reporting date. Exchange differences arising on settlement and translation are recognised in profit or loss.

Taxation

Current tax is recognised based on taxable profits for the financial year, using tax rates and legislation enacted or substantively enacted at the reporting date. Deferred tax is recognised in accordance with FRS 102 on relevant timing differences, subject to the applicable recognition requirements.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is charged systematically over the estimated useful economic lives of the assets, taking account of their estimated residual values. Useful lives, residual values and depreciation methods are reviewed where circumstances indicate that estimates may have changed.

The depreciation rates and methods applied to each class of asset are disclosed in the financial statements and are consistent with the company's fixed asset register.

Correction of opening fixed-asset balances

Opening accumulated depreciation on fixtures and fittings has been reduced by £3,427.85 to correct excess depreciation recognised in a previous accounting period, as explained in the prior-period adjustments note.

Following this correction, the opening cost and accumulated depreciation of the affected fixtures and fittings are both £1,712.75, resulting in an opening net book value of nil. The corrected total opening net book value of tangible fixed assets is £3,974.44.

Additions of £2,073.00 and depreciation of £1,467.93 result in a closing net book value of tangible fixed assets of £4,579.51 at 31 May 2026.

Plant and Machinery	18% Reducing Balance
Fixtures & Fittings	2 Years Straight Line
Computer Equipment	18% Reducing Balance

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

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
At 01 June 2025	1,329	1,713	5,650	8,692
Additions	-	2,073	-	2,073
Disposals	-	-	-	-
At 31 May 2026	1,329	3,786	5,650	10,765
Depreciation
At 01 June 2025	636	1,713	2,368	4,717
Charge for year	125	752	591	1,468
On disposals	-	-	-	-
At 31 May 2026	761	2,465	2,959	6,185
Net book values
Closing balance as at 31 May 2026	568	1,321	2,691	4,580
Opening balance as at 01 June 2025	693	-	3,282	3,975

Share Capital

Authorised
100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	31/05/2026 £		31/05/2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Prior-period adjustments

During the preparation of the financial statements for the year ended 31 May 2026, errors and omissions relating to previous accounting periods were identified. The following corrections have been recorded in the opening accounting balances at 1 June 2025.

Fixtures and fittings depreciation

Accumulated depreciation on fixtures and fittings was overstated by £3,427.85 at 31 May 2025. The correction reduces accumulated depreciation and increases opening retained earnings by £3,427.85. Following this correction, the opening net book value of the affected fixtures and fittings is nil.

Historical Corporation Tax interest

Previously unrecorded Corporation Tax interest of £1,085.65 relating to earlier accounting periods has been recognised. This increases the Corporation Tax creditor and reduces opening retained earnings by the same amount.

Section 455 tax

Section 455 tax of £10,872.56 included in the previous years Corporation Tax return had not been recognised in the accounting balances. A corresponding tax liability and recoverable tax asset have been recognised. This adjustment has no effect on retained earnings.

Corporation Tax paid personally by the director

Company Corporation Tax payments of £7,657.24 made personally by the director in previous accounting periods had not been recorded. Recognition of these payments reduces both the Corporation Tax creditor and the amount owed to the company by the director. This adjustment has no effect on retained earnings.

Reconciliation of opening retained earnings

Retained earnings at 31 May 2025, as previously reported: £682.

Add: Correction of excess depreciation relating to previous accounting periods: £3,428.

Less: Recognition of historical Corporation Tax interest: £1,086.

Adjusted opening retained earnings at 1 June 2025: £3,024.

The net increase in opening retained earnings is £2,342. These adjustments relate to previous accounting periods and have been recognised in the opening balances rather than in the profit or loss for the year ended 31 May 2026.

Advances and credits to directors

During the year ended 31 May 2026, the company maintained a director's loan account with Gunes Kurtkaya.

The opening balance owed by the director at 1 June 2025, following prior-period adjustments, was £24,557.66.

During the financial year, further advances totalling £19,378.59 were made to the director.

Amounts totalling £30,476.05 were credited against the director's loan account during the year. These included dividends of £14,250.00, business expenses and assets paid personally by the director, Corporation Tax payments made personally by the director, mileage expenses and use-of-home expenses.

The balance outstanding from the director at 31 May 2026 was £13,460.20 (2025 restated: £24,557.66).

No amounts were recorded as written off or waived during the financial year.

No interest was charged on the director's loan during the year.

The loan was interest-free, unsecured and repayable on demand.