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REGISTERED NUMBER: 11695499 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

89BK LTD
89BK LTD (REGISTERED NUMBER: 11695499)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 28th February 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


89BK LTD

COMPANY INFORMATION
for the Year Ended 28th February 2026







Director: B Kerai





Registered office: 89 Great Stone Road
Manchester
Greater Manchester
M32 8GR





Registered number: 11695499 (England and Wales)





Accountants: DBF Associates
Chartered Accountants
South Cheetham B C
10 Park Place
Manchester
Lancashire
M4 4EY
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89BK LTD (REGISTERED NUMBER: 11695499)

BALANCE SHEET
28th February 2026

2026 2025
Notes £    £    £    £   
Fixed assets
Intangible assets 4 74,750 80,500
Tangible assets 5 44,394 46,112
119,144 126,612

Current assets
Stocks 32,419 36,579
Cash at bank and in hand 74,176 107,976
106,595 144,555
Creditors
Amounts falling due within one year 6 80,673 70,174
Net current assets 25,922 74,381
Total assets less current liabilities 145,066 200,993

Creditors
Amounts falling due after more than one
year
7
65,827
142,929
Net assets 79,239 58,064

Capital and reserves
Called up share capital 8 100 100
Retained earnings 79,139 57,964
Shareholders' funds 79,239 58,064

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

-2- continued...
89BK LTD (REGISTERED NUMBER: 11695499)

BALANCE SHEET - continued
28th February 2026


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3rd September 2026 and were signed by:





B Kerai - Director


The notes form part of these financial statements

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89BK LTD (REGISTERED NUMBER: 11695499)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 28th February 2026

1. Statutory information

89BK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of twenty years.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

-4- continued...
89BK LTD (REGISTERED NUMBER: 11695499)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28th February 2026

2. Accounting policies - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 3 (2025 - 3 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1st March 2025
and 28th February 2026 115,000
Amortisation
At 1st March 2025 34,500
Charge for year 5,750
At 28th February 2026 40,250
Net book value
At 28th February 2026 74,750
At 28th February 2025 80,500

5. Tangible fixed assets
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
Cost
At 1st March 2025 28,347 58,190 86,537
Additions 8,315 - 8,315
At 28th February 2026 36,662 58,190 94,852
Depreciation
At 1st March 2025 17,971 22,454 40,425
Charge for year 4,673 5,360 10,033
At 28th February 2026 22,644 27,814 50,458
Net book value
At 28th February 2026 14,018 30,376 44,394
At 28th February 2025 10,376 35,736 46,112

-5- continued...
89BK LTD (REGISTERED NUMBER: 11695499)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28th February 2026

6. Creditors: amounts falling due within one year
2026 2025
£    £   
Trade creditors 49,348 40,578
Taxation and social security 29,325 27,746
Other creditors 2,000 1,850
80,673 70,174

7. Creditors: amounts falling due after more than one year
2026 2025
£    £   
Bank loans 52,470 128,457
Other creditors 13,357 14,472
65,827 142,929

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 52,470 128,457

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2026 2025
value: £    £   
100 Ordinary 1 100 100

-6-