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05455613 frs-bus:Original frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 05455613
Be There Global (UK) Ltd.
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05455613
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 65,442 24,140
65,442 24,140
CURRENT ASSETS
Debtors 5 14,227 28,336
Cash at bank and in hand 114,453 215,013
128,680 243,349
Creditors: Amounts Falling Due Within One Year 6 (18,390 ) (52,345 )
NET CURRENT ASSETS (LIABILITIES) 110,290 191,004
TOTAL ASSETS LESS CURRENT LIABILITIES 175,732 215,144
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,912 ) (4,912 )
NET ASSETS 163,820 210,232
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 163,819 210,231
SHAREHOLDERS' FUNDS 163,820 210,232
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Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Martin Shepherdly
Director
7 November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Be There Global (UK) Ltd. is a private company, limited by shares, incorporated in England & Wales, the registered number is 05455613 . The registered office is 8 Roedeer Close, Emsworth, England, PO10 7GP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor vehicles 25% reducing balance
Video accessories 25% reducing balance
Website costs 25% reducing balance
Office equipment 25% reducing balance
Computer equipment 25% reducing balance
2.4. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.6. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 2 2
2 2
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4. Tangible Assets
Land & Property
Motor vehicles Video accessories Website costs Office equipment
£ £ £ £
Cost
As at 1 March 2022 - 16,901 20,754 1,668
Additions 54,006 544 - 691
As at 28 February 2023 54,006 17,445 20,754 2,359
Depreciation
As at 1 March 2022 - 11,416 18,516 1,133
Provided during the period 7,879 1,482 559 253
As at 28 February 2023 7,879 12,898 19,075 1,386
Net Book Value
As at 28 February 2023 46,127 4,547 1,679 973
As at 1 March 2022 - 5,485 2,238 535
Computer equipment Total
£ £
Cost
As at 1 March 2022 38,449 77,772
Additions 208 55,449
As at 28 February 2023 38,657 133,221
Depreciation
As at 1 March 2022 22,567 53,632
Provided during the period 3,974 14,147
As at 28 February 2023 26,541 67,779
Net Book Value
As at 28 February 2023 12,116 65,442
As at 1 March 2022 15,882 24,140
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5. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 7,106 26,706
Other debtors 7,121 1,630
14,227 28,336
6. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 1,422 519
Other creditors 3,605 9,241
Taxation and social security 13,363 42,585
18,390 52,345
7. Prior year adjustment
In last year, the director has identified that the PAYE balance was overstated by £469.
As this is material in amount the director has considered it prudent to correct this error and restate the prior year figures to ensure the accounts show a true and fair view.
This had increased the corporation tax for the last year by £89.
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