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2023-09-30 06702008 dpl-frs:Item10 2022-10-01 2023-09-30 06702008 dpl-frs:Item10 2022-09-30 06702008 dpl-frs:Item10 2023-09-30 06702008 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 06702008 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 06702008 dpl-frs:Item11 2022-10-01 2023-09-30 06702008 dpl-frs:Item11 2022-09-30 06702008 dpl-frs:Item11 2023-09-30 06702008 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 06702008 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 06702008 dpl-frs:Item12 2022-10-01 2023-09-30 06702008 dpl-frs:Item12 2022-09-30 06702008 dpl-frs:Item12 2023-09-30 06702008 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 06702008 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 06702008 1 2022-10-01 2023-09-30 06702008 frs-countries:EnglandWales 2022-10-01 2023-09-30 06702008 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 06702008 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 06702008 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 06702008 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 06702008 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 06702008 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 06702008 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 06702008 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06702008 frs-core:LandBuildings 2021-09-30 06702008 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 06702008 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 06702008 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 06702008 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 06702008 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 06702008 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 06702008 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 06702008 frs-core:MoreThanFiveYears 2022-09-30 06702008 frs-core:MotorVehicles 2022-09-30 06702008 frs-core:MotorVehicles 2021-10-01 2022-09-30 06702008 frs-core:MotorVehicles 2021-09-30 06702008 frs-core:OtherResidualIntangibleAssets 2022-09-30 06702008 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 06702008 frs-core:OtherResidualIntangibleAssets 2021-09-30 06702008 frs-core:PlantMachinery 2022-09-30 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2022-09-30 06702008 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 06702008 frs-bus:OrdinaryShareClass5 2021-09-30 06702008 frs-bus:OrdinaryShareClass5 2022-09-30 06702008 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 06702008 frs-bus:PreferenceShareClass1 2021-09-30 06702008 frs-bus:PreferenceShareClass1 2022-09-30 06702008 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 06702008 frs-bus:PreferenceShareClass2 2021-09-30 06702008 frs-bus:PreferenceShareClass2 2022-09-30 06702008 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 06702008 frs-bus:PreferenceShareClass3 2021-09-30 06702008 frs-bus:PreferenceShareClass3 2022-09-30 06702008 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 06702008 frs-bus:PreferenceShareClass4 2021-09-30 06702008 frs-bus:PreferenceShareClass4 2022-09-30 06702008 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 06702008 frs-bus:PreferenceShareClass5 2021-09-30 06702008 frs-bus:PreferenceShareClass5 2022-09-30 06702008 1 2021-10-01 2022-09-30 06702008 1 2022-09-30 06702008 1 2021-10-01 2022-09-30 06702008 frs-core:LeasedAssets 2021-10-01 2022-09-30 06702008 frs-core:OwnedAssets 2021-10-01 2022-09-30 06702008 frs-core:CurrencyRisk 2021-10-01 2022-09-30 06702008 frs-core:MarketRisk 2021-10-01 2022-09-30 06702008 frs-core:InterestRateRisk 2021-10-01 2022-09-30 06702008 frs-core:DeferredTaxation 2021-10-01 2022-09-30 06702008 frs-core:DeferredTaxation 2021-09-30 06702008 frs-core:DeferredTaxation 2022-09-30 06702008 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 06702008 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 06702008 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 06702008 frs-core:ProvisionsDeferredTax 2022-09-30 06702008 frs-core:OtherDeferredTax 2022-09-30 06702008 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 06702008 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 06702008 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 06702008 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 06702008 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 06702008 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 06702008 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 06702008 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 06702008 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 06702008 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 06702008 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 06702008 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 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dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 06702008 dpl-frs:Item3 2021-10-01 2022-09-30 06702008 dpl-frs:Item3 2021-09-30 06702008 dpl-frs:Item3 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 06702008 dpl-frs:Item4 2021-10-01 2022-09-30 06702008 dpl-frs:Item4 2021-09-30 06702008 dpl-frs:Item4 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 06702008 dpl-frs:Item5 2021-10-01 2022-09-30 06702008 dpl-frs:Item5 2021-09-30 06702008 dpl-frs:Item5 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 06702008 dpl-frs:Item6 2021-10-01 2022-09-30 06702008 dpl-frs:Item6 2021-09-30 06702008 dpl-frs:Item6 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 06702008 dpl-frs:Item7 2021-10-01 2022-09-30 06702008 dpl-frs:Item7 2021-09-30 06702008 dpl-frs:Item7 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 06702008 dpl-frs:Item8 2021-10-01 2022-09-30 06702008 dpl-frs:Item8 2021-09-30 06702008 dpl-frs:Item8 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 06702008 dpl-frs:Item9 2021-10-01 2022-09-30 06702008 dpl-frs:Item9 2021-09-30 06702008 dpl-frs:Item9 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 06702008 dpl-frs:Item10 2021-10-01 2022-09-30 06702008 dpl-frs:Item10 2021-09-30 06702008 dpl-frs:Item10 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 06702008 dpl-frs:Item11 2021-10-01 2022-09-30 06702008 dpl-frs:Item11 2021-09-30 06702008 dpl-frs:Item11 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 06702008 dpl-frs:Item12 2021-10-01 2022-09-30 06702008 dpl-frs:Item12 2021-09-30 06702008 dpl-frs:Item12 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 06702008 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 06702008 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 06702008 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 06702008 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 06702008 1 2021-10-01 2022-09-30 06702008 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 06702008
Babylon Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Michael Fenton & Co Limited
Chartered Accountants
C/O Michael Fenton & Co Ltd 25 Church Lane
Darley Abbey
Derby
DE22 1EX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06702008
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 453 907
453 907
CURRENT ASSETS
Cash at bank and in hand 3,096 3,096
3,096 3,096
Creditors: Amounts Falling Due Within One Year 5 (3,272 ) (3,938 )
NET CURRENT ASSETS (LIABILITIES) (176 ) (842 )
TOTAL ASSETS LESS CURRENT LIABILITIES 277 65
NET ASSETS 277 65
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 276 64
SHAREHOLDERS' FUNDS 277 65
Page 1
Page 2
For the year ending 30 September 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 Guy Graham
Director
29/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Babylon Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06702008 . The registered office is 25 C/O Michael Fenton & Co Ltd, 25 Church Lane, Darley Abbey, Derby, DE22 1EX.
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 or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25% ON COST
Computer Equipment 3 years straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 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 assets reflect 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 3,701 1,361 5,062
As at 30 September 2023 3,701 1,361 5,062
Depreciation
As at 1 October 2022 3,701 454 4,155
Provided during the period - 454 454
As at 30 September 2023 3,701 908 4,609
Net Book Value
As at 30 September 2023 - 453 453
As at 1 October 2022 - 907 907
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 3,272 1,585
Accruals and deferred income - 720
Director's loan account - 1,633
3,272 3,938
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4