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2022-05-31 12611050 dpl-frs:Item12 2021-06-01 2022-05-31 12611050 dpl-frs:Item12 2021-05-31 12611050 dpl-frs:Item12 2022-05-31 12611050 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 12611050 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 12611050 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 12611050 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 12611050 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 12611050 1 2021-06-01 2022-05-31 12611050 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 12611050
Bymb Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12611050
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 142 192
Tangible Assets 4 18,992 639
19,134 831
CURRENT ASSETS
Debtors 5 57,422 75,440
Cash at bank and in hand 23,725 25,080
81,147 100,520
Creditors: Amounts Falling Due Within One Year 6 (15,831 ) (29,286 )
NET CURRENT ASSETS (LIABILITIES) 65,316 71,234
TOTAL ASSETS LESS CURRENT LIABILITIES 84,450 72,065
NET ASSETS 84,450 72,065
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 83,450 71,065
SHAREHOLDERS' FUNDS 84,450 72,065
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For the year ending 31 May 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 her 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
Mrs Michaella Bolder
Director
12th February 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. it also requires management to exercise judgment in applying the Company's accounting policies.
1.2. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  1. the amount of revenue can be measured reliably
  2. it is probable that the Company will receive the consideration due under the contract
  3. the stage of completion of the contract at the end of the reporting period can be measured reliably
  4. the costs incurred and the costs to complete the contract can be measured reliably.
1.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are logo and brand identities. It is amortised to profit and loss account over its estimated economic life of 5 years.
1.5. Research and Development
Expenditure on research and development is written off in the year it is incurred.
1.6. 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 4 years, straight line
Computer Equipment 2 to 3 years, straight line
Assets considered to lose their value fully in the year of acquisition are fully depreciated at acquisition. 
1.7. 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.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
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3. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 June 2022 - 250 250
As at 31 May 2023 - 250 250
Amortisation
As at 1 June 2022 - 58 58
Provided during the period 50 - 50
As at 31 May 2023 50 58 108
Net Book Value
As at 31 May 2023 (50 ) 192 142
As at 1 June 2022 - 192 192
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 53 1,315 1,368
Additions 18,523 2,837 21,360
As at 31 May 2023 18,576 4,152 22,728
Depreciation
As at 1 June 2022 53 676 729
Provided during the period 2,151 856 3,007
As at 31 May 2023 2,204 1,532 3,736
Net Book Value
As at 31 May 2023 16,372 2,620 18,992
As at 1 June 2022 - 639 639
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 46,658 65,440
Prepayments and accrued income 328 -
Other debtors 10,436 10,000
57,422 75,440
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 4,868 15,841
Other taxes and social security 208 706
VAT 6,400 12,251
Accruals and deferred income 150 150
Director's loan account 4,205 338
15,831 29,286
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Ultimate Controlling Party
The company's ultimate controlling party is Michaella Louise Bolder by virtue of ownership of 100% of the issued share capital in the company.
9. General Information
Bymb Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12611050 . The registered office is 5 Old Farm Road, Birchington, Kent, CT7 9PH.
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