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Registered number: 8492697
Be Inspired Limited
Financial Statements
For The Year Ended 30 April 2023
DJ Coulter & Associates Limited
Chartered Certified Accountants
7 Clarence Parade
Cheltenham
GL50 3NY
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Be Inspired Limited for the year ended 30 April 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Be Inspired Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Be Inspired Limited , as a body, in accordance with the terms of our engagement letter dated 10 November 2020. Our work has been undertaken solely to prepare for your approval the accounts of Be Inspired Limited and state those matters that we have agreed to state to the directors of Be Inspired Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Be Inspired Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Be Inspired 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 profit or loss of Be Inspired Limited . You consider that Be Inspired Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Be Inspired Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
18th January 2024
DJ Coulter & Associates Limited
Chartered Certified Accountants
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 8492697
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 556 789
556 789
CURRENT ASSETS
Stocks 5 2,025 2,300
Debtors 6 81 2
Cash at bank and in hand 13,475 17,250
15,581 19,552
Creditors: Amounts Falling Due Within One Year 7 (26,518 ) (25,591 )
NET CURRENT ASSETS (LIABILITIES) (10,937 ) (6,039 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,381 ) (5,250 )
NET LIABILITIES (10,381 ) (5,250 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (10,383 ) (5,252 )
SHAREHOLDERS' FUNDS (10,381) (5,250)
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For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Joanna Portman
Director
18th January 2024
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Be Inspired Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8492697 . The registered office is 72 Brindley Street, Stourport-on-Severn, Worcestershire, DY13 8JW.
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. Going Concern Disclosure
The directors have 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.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% reducing balance
2.5. Leasing and Hire Purchase Contracts
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.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2022 2,300
Disposals (529 )
As at 30 April 2023 1,771
...CONTINUED
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Depreciation
As at 1 May 2022 1,511
Provided during the period 178
Disposals (474 )
As at 30 April 2023 1,215
Net Book Value
As at 30 April 2023 556
As at 1 May 2022 789
5. Stocks
2023 2022
£ £
Finished goods 2,025 2,300
2,025 2,300
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 50 -
Other taxes and social security 31 2
81 2
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Corporation tax - (1 )
Directors' loan accounts 26,519 25,593
26,518 25,591
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Ultimate Controlling Party
The company's ultimate controlling parties are Joanna Portman and Andrew Portman by virtue of thier 100% ownership of shareholdings.
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