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Registered number: 12783897
B Forum Limited
Financial Statements
For The Year Ended 31 July 2023
Gravitate Accounting
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12783897
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,058 13,588
9,058 13,588
CURRENT ASSETS
Debtors 5 1,169 871
Cash at bank and in hand 1,011 5,821
2,180 6,692
Creditors: Amounts Falling Due Within One Year 6 (39,973 ) (37,627 )
NET CURRENT ASSETS (LIABILITIES) (37,793 ) (30,935 )
TOTAL ASSETS LESS CURRENT LIABILITIES (28,735 ) (17,347 )
NET LIABILITIES (28,735 ) (17,347 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (28,736 ) (17,348 )
SHAREHOLDERS' FUNDS (28,735) (17,347)
Page 1
Page 2
For the year ending 31 July 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 Steven Trotter
Director
01/03/2024
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
B Forum Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12783897 . The registered office is Unit 1, Speedwell Works, 73 Sidney Street, Sheffield, S1 4RG.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2022 22,647
As at 31 July 2023 22,647
Amortisation
As at 1 August 2022 9,059
Provided during the period 4,530
As at 31 July 2023 13,589
Net Book Value
As at 31 July 2023 9,058
As at 1 August 2022 13,588
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 337 871
VAT 832 -
1,169 871
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,140 1,080
VAT - 260
Other creditors 2,160 -
Accruals and deferred income 865 1,140
Amounts owed to group undertakings 35,808 35,147
39,973 37,627
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
The company has taken advantage of exemption conferred by FRS 102 S33,1A, removing the requirement to disclose transactions between group members. 
As at 31st July 2023 amounts owed to entities holding a controlling interest total £35,808 (2022 - £35,147).
As at 31st July 2023 amounts owed to entites under common control total £2,160 (2022 - NIL).
Outstanding balances with entities are unsecured, interest free and payable on demand. 
9. Ultimate Controlling Party
The company's ultimate controlling party is Bulldozer Limited by virtue of its ownership of 100% of the issued share capital in B Forum Limited.
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