2023-01-012023-12-312023-12-31false12624904BE DEFT LTD2024-07-1974909iso4217:GBPxbrli:pure126249042023-01-01126249042023-12-31126249042023-01-012023-12-31126249042022-01-01126249042022-12-31126249042022-01-012022-12-3112624904bus:SmallEntities2023-01-012023-12-3112624904bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3112624904bus:FullAccounts2023-01-012023-12-3112624904bus:PrivateLimitedCompanyLtd2023-01-012023-12-3112624904core:WithinOneYear2023-12-3112624904core:AfterOneYear2023-12-3112624904core:WithinOneYear2022-12-3112624904core:AfterOneYear2022-12-3112624904core:ShareCapital2023-12-3112624904core:SharePremium2023-12-3112624904core:RevaluationReserve2023-12-3112624904core:OtherReservesSubtotal2023-12-3112624904core:RetainedEarningsAccumulatedLosses2023-12-3112624904core:ShareCapital2022-12-3112624904core:SharePremium2022-12-3112624904core:RevaluationReserve2022-12-3112624904core:OtherReservesSubtotal2022-12-3112624904core:RetainedEarningsAccumulatedLosses2022-12-3112624904core:LandBuildings2023-12-3112624904core:PlantMachinery2023-12-3112624904core:Vehicles2023-12-3112624904core:FurnitureFittings2023-12-3112624904core:OfficeEquipment2023-12-3112624904core:NetGoodwill2023-12-3112624904core:IntangibleAssetsOtherThanGoodwill2023-12-3112624904core:ListedExchangeTraded2023-12-3112624904core:UnlistedNon-exchangeTraded2023-12-3112624904core:LandBuildings2022-12-3112624904core:PlantMachinery2022-12-3112624904core:Vehicles2022-12-3112624904core:FurnitureFittings2022-12-3112624904core:OfficeEquipment2022-12-3112624904core:NetGoodwill2022-12-3112624904core:IntangibleAssetsOtherThanGoodwill2022-12-3112624904core:ListedExchangeTraded2022-12-3112624904core:UnlistedNon-exchangeTraded2022-12-3112624904core:LandBuildings2023-01-012023-12-3112624904core:PlantMachinery2023-01-012023-12-3112624904core:Vehicles2023-01-012023-12-3112624904core:FurnitureFittings2023-01-012023-12-3112624904core:OfficeEquipment2023-01-012023-12-3112624904core:NetGoodwill2023-01-012023-12-3112624904core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3112624904core:ListedExchangeTraded2023-01-012023-12-3112624904core:UnlistedNon-exchangeTraded2023-01-012023-12-3112624904core:MoreThanFiveYears2023-01-012023-12-3112624904core:Non-currentFinancialInstruments2023-12-3112624904core:Non-currentFinancialInstruments2022-12-3112624904dpl:CostSales2023-01-012023-12-3112624904dpl:DistributionCosts2023-01-012023-12-3112624904core:LandBuildings2023-01-012023-12-3112624904core:PlantMachinery2023-01-012023-12-3112624904core:Vehicles2023-01-012023-12-3112624904core:FurnitureFittings2023-01-012023-12-3112624904core:OfficeEquipment2023-01-012023-12-3112624904dpl:AdministrativeExpenses2023-01-012023-12-3112624904core:NetGoodwill2023-01-012023-12-3112624904core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3112624904dpl:GroupUndertakings2023-01-012023-12-3112624904dpl:ParticipatingInterests2023-01-012023-12-3112624904dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3112624904core:ListedExchangeTraded2023-01-012023-12-3112624904dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3112624904core:UnlistedNon-exchangeTraded2023-01-012023-12-3112624904dpl:CostSales2022-01-012022-12-3112624904dpl:DistributionCosts2022-01-012022-12-3112624904core:LandBuildings2022-01-012022-12-3112624904core:PlantMachinery2022-01-012022-12-3112624904core:Vehicles2022-01-012022-12-3112624904core:FurnitureFittings2022-01-012022-12-3112624904core:OfficeEquipment2022-01-012022-12-3112624904dpl:AdministrativeExpenses2022-01-012022-12-3112624904core:NetGoodwill2022-01-012022-12-3112624904core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3112624904dpl:GroupUndertakings2022-01-012022-12-3112624904dpl:ParticipatingInterests2022-01-012022-12-3112624904dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3112624904core:ListedExchangeTraded2022-01-012022-12-3112624904dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3112624904core:UnlistedNon-exchangeTraded2022-01-012022-12-3112624904core:NetGoodwill2023-12-3112624904core:IntangibleAssetsOtherThanGoodwill2023-12-3112624904core:LandBuildings2023-12-3112624904core:PlantMachinery2023-12-3112624904core:Vehicles2023-12-3112624904core:FurnitureFittings2023-12-3112624904core:OfficeEquipment2023-12-3112624904core:AfterOneYear2023-12-3112624904core:WithinOneYear2023-12-3112624904core:ListedExchangeTraded2023-12-3112624904core:UnlistedNon-exchangeTraded2023-12-3112624904core:ShareCapital2023-12-3112624904core:SharePremium2023-12-3112624904core:RevaluationReserve2023-12-3112624904core:OtherReservesSubtotal2023-12-3112624904core:RetainedEarningsAccumulatedLosses2023-12-3112624904core:NetGoodwill2022-12-3112624904core:IntangibleAssetsOtherThanGoodwill2022-12-3112624904core:LandBuildings2022-12-3112624904core:PlantMachinery2022-12-3112624904core:Vehicles2022-12-3112624904core:FurnitureFittings2022-12-3112624904core:OfficeEquipment2022-12-3112624904core:AfterOneYear2022-12-3112624904core:WithinOneYear2022-12-3112624904core:ListedExc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BE DEFT LTD

Registered Number
12624904
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

BE DEFT LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Ian Andrew Crocombe

Registered Address

30 Vicars Close
London
E9 7HT

Registered Number

12624904 (England and Wales)
BE DEFT LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets35,2091,420
5,2091,420
Current assets
Debtors432,8967,800
Cash at bank and on hand39,39727,622
72,29335,422
Creditors amounts falling due within one year5(30,783)(21,329)
Net current assets (liabilities)41,51014,093
Total assets less current liabilities46,71915,513
Net assets46,71915,513
Capital and reserves
Called up share capital1,0001,000
Profit and loss account45,71914,513
Shareholders' funds46,71915,513
The financial statements were approved and authorised for issue by the Director on 19 July 2024, and are signed on its behalf by:
Ian Andrew Crocombe
Director
Registered Company No. 12624904
BE DEFT LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year10
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 234,3644,364
Additions5,4575,457
Transfers(157)(157)
At 31 December 239,6649,664
Depreciation and impairment
At 01 January 232,9442,944
Charge for year1,7001,700
Other adjustments(189)(189)
At 31 December 234,4554,455
Net book value
At 31 December 235,2095,209
At 31 December 221,4201,420
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables15,8267,800
Amounts owed by associates and joint ventures / participating interests16,710-
Prepayments and accrued income360-
Total32,8967,800
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables194-
Amounts owed to related parties-3,632
Taxation and social security28,09716,197
Other creditors992-
Accrued liabilities and deferred income1,5001,500
Total30,78321,329
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Ian Andrew Crocombe(3,632)79,71759,37516,710
(3,632)79,71759,37516,710