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Logo On Report
Registered Number: 11402599
England and Wales

 

 

 

B2 LIVE EVENTS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of B2 Live Events Limited for the year ended 30 June 2021 which comprise the Income Statement, the Statement of
Financial Position, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the Board of Directors of B2 Live Events Limited, as a body, in accordance with the terms of our engagement letter dated 29 October 2021. Our work has been undertaken solely to prepare for your approval the accounts of B2 Live Events Limited and state those matters that we have agreed to state to the Board of Directors of B2 Live Events Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B2 Live Events Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that B2 Live Events Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of B2 Live Events Limited.
You consider that B2 Live Events Limited is exempt from the statutory audit requirement for the year.



....................................................
M3 Evolve
169 Moor Lane
Upminster
RM14 1HQ
12 November 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 23,732    22,592 
23,732    22,592 
Current assets      
Stocks 74,635    67,850 
Debtors 238,108    211,930 
Cash at bank and in hand 18,661    27,841 
331,404    307,621 
Creditors: amount falling due within one year (256,508)   (297,226)
Net current assets 74,896    10,395 
 
Total assets less current liabilities 98,628    32,987 
Creditors: amount falling due after more than one year (18,474)   (28,474)
Net assets 80,154    4,513 
 

Capital and reserves
     
Called up share capital 200    200 
Profit and loss account 79,954    4,313 
Shareholder's funds 80,154    4,513 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. 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 board of directors on 12 November 2023 and were signed on its behalf by:


-------------------------------
Mr Jeremy Boyce
Director
2
General Information
B2 Live Events Ltd is a private company, limited by shares, registered in England and Wales, registration number 11402599, registration address 169 Moor Lane, Upminster, Essex, RM4 1HQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Straight Line
Fixtures and Fittings 25% Reducing Balance
Plant and Machinery 25% 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. 
2.

Average number of employees

Average number of employees during the year was 12 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 July 2022 32,302    4,738    16,295    53,335 
Additions 3,968    6,324    1,718    12,010 
Disposals      
At 30 June 2023 36,270    11,062    18,013    65,345 
Depreciation
At 01 July 2022 19,946    1,918    8,879    30,743 
Charge for year 4,081    2,286    4,503    10,870 
On disposals      
At 30 June 2023 24,027    4,204    13,382    41,613 
Net book values
Closing balance as at 30 June 2023 12,243    6,858    4,631    23,732 
Opening balance as at 01 July 2022 12,356    2,820    7,416    22,592 


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