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REGISTERED NUMBER: 07851729 (England and Wales)













Financial Statements

for the Year Ended 31 December 2023

for

Beyond Digital Solutions Limited

Beyond Digital Solutions Limited (Registered number: 07851729)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Beyond Digital Solutions Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: L Richley



REGISTERED OFFICE: Unit 11
Merchant Court
Monkton Business Park South
HEBBURN
NE31 2EX



REGISTERED NUMBER: 07851729 (England and Wales)



SENIOR STATUTORY AUDITOR: Kevin Shotton BA BFP FCA



AUDITORS: Clive Owen LLP
Chartered Accountants
& Statutory Auditors
140 Coniscliffe Road
Darlington
County Durham
DL3 7RT

Beyond Digital Solutions Limited (Registered number: 07851729)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 116,040 94,983

CURRENT ASSETS
Stocks 5 350,951 459,823
Debtors 6 871,323 542,702
Cash at bank and in hand 2,292,922 1,477,621
3,515,196 2,480,146
CREDITORS
Amounts falling due within one year 7 1,444,824 1,078,782
NET CURRENT ASSETS 2,070,372 1,401,364
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,186,412

1,496,347

PROVISIONS FOR LIABILITIES 9 28,007 22,908
NET ASSETS 2,158,405 1,473,439

CAPITAL AND RESERVES
Called up share capital 10 137 137
Share premium 229,935 229,935
Retained earnings 1,928,333 1,243,367
SHAREHOLDERS' FUNDS 2,158,405 1,473,439

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 28 February 2024 and were signed by:





L Richley - Director


Beyond Digital Solutions Limited (Registered number: 07851729)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Beyond Digital Solutions Limited 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Related party transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions which are under normal commercial terms.

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

Income recognition
Turnover is recognised when the goods have been despatched or service works have been completed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks
Stocks are valued at the lower of cost and selling price less estimated costs to sell.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

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.


Beyond Digital Solutions Limited (Registered number: 07851729)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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.

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants
Government grants received are matched with the expenditure incurred. Revenue grants are taken to the profit and loss account in the period the expense is incurred. Capital grants are released over the life of the related asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 17 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 January 2023 115,354 124,433 239,787
Additions 16,523 50,305 66,828
Disposals (37,054 ) - (37,054 )
At 31 December 2023 94,823 174,738 269,561
DEPRECIATION
At 1 January 2023 99,959 44,845 144,804
Charge for year 7,455 38,316 45,771
Eliminated on disposal (37,054 ) - (37,054 )
At 31 December 2023 70,360 83,161 153,521
NET BOOK VALUE
At 31 December 2023 24,463 91,577 116,040
At 31 December 2022 15,395 79,588 94,983

Beyond Digital Solutions Limited (Registered number: 07851729)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. STOCKS
2023 2022
£    £   
Stocks 350,951 459,823

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 727,627 481,361
Other debtors 20,329 4,250
Prepayments and accrued income 94,640 49,440
842,596 535,051

Amounts falling due after more than one year:
Other debtors 28,727 7,651

Aggregate amounts 871,323 542,702

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 625,202 523,700
Taxation and social security 402,712 257,114
Other creditors 4,013 3,816
Accruals and deferred income 412,897 294,152
1,444,824 1,078,782

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 24,950 24,950
Between one and five years 23,000 46,000
47,950 70,950

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 28,007 22,908

Beyond Digital Solutions Limited (Registered number: 07851729)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 January 2023 22,908
Accelerated capital allowances 5,099
Balance at 31 December 2023 28,007

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,219 Ordinary £0.10 122 122
150 Ordinary A £0.10 15 15
137 137

Each A Ordinary share carries rights to a dividend equal to £0.001 for every £1 of dividend declared and paid on each Ordinary share.

11. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Shotton BA BFP FCA (Senior Statutory Auditor)
for and on behalf of Clive Owen LLP

12. ULTIMATE PARENT COMPANY

Beyond Digital Solutions Limited is a wholly owned subsidiary of Beyond Integrity Holdings Limited, a company registered in England. The registered office of Beyond Integrity Holdings Limited is Unit 11 Merchant Court, Monkton Business Park South, Hebburn, England, NE31 2EX, which is also the company's principal place of business.