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Company Registration No. SC682374 (Scotland)
BI360 Limited Unaudited accounts for the year ended 30 November 2023
BI360 Limited Unaudited accounts Contents
Page
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BI360 Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
298 
598 
Current assets
Debtors
73,446 
27,730 
Cash at bank and in hand
898 
20,040 
74,344 
47,770 
Creditors: amounts falling due within one year
(1,385)
6,603 
Net current assets
72,959 
54,373 
Net assets
73,257 
54,971 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
73,057 
54,771 
Shareholders' funds
73,257 
54,971 
For the year ending 30 November 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 July 2024 and were signed on its behalf by
Pavan Kumar Bapatla Director Company Registration No. SC682374
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BI360 Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
BI360 Limited is a private company, limited by shares, registered in Scotland, registration number SC682374. The registered office is 24 Bellrock Park, Edinburgh, EH10 6TY, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straightline
Computer equipment
25% Straightline
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 December 2022
1,198 
At 30 November 2023
1,198 
Depreciation
At 1 December 2022
600 
Charge for the year
300 
At 30 November 2023
900 
Net book value
At 30 November 2023
298 
At 30 November 2022
598 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
26,730 
Other debtors
73,446 
1,000 
73,446 
27,730 
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BI360 Limited Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
(481)
(197)
Taxes and social security
16,464 
20,417 
Other creditors
(14,598)
(26,823)
1,385 
(6,603)
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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