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byEloise Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09310512
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,241 8,857
Tangible Assets 5 3,011 568
15,252 9,425
CURRENT ASSETS
Stocks 65,515 86,286
Debtors 6 71,040 91,924
Cash at bank and in hand 80,326 122,721
216,881 300,931
Creditors: Amounts Falling Due Within One Year 7 (125,287 ) (130,702 )
NET CURRENT ASSETS (LIABILITIES) 91,594 170,229
TOTAL ASSETS LESS CURRENT LIABILITIES 106,846 179,654
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,654 ) (1,612 )
NET ASSETS 103,192 178,042
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 102,992 177,842
SHAREHOLDERS' FUNDS 103,192 178,042
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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 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 Charlotte Drew
Director
29 August 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
byEloise Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09310512 . The registered office is C/O BWBCA Limited, Dukes Court, Duke Street, Woking, Surrey, GU21 5BH.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
Related Party Exemption
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 with wholly owned subsidiaries within the group.
2.2. Turnover
Turnover represents net invoiced sales of goods, excluding value added tax. Sales are recorded on the date the order is received from the customer. Goods are dispatched to the customer either on the day that the order is received, or on the subsequent working day. Large orders received but not dispatched at the balance sheet date are reallocated to deferred income.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and accumulated impairment losses.
Trademarks and Patents
Trademarks are amortised from the date they are accepted by the register over a 10 year basis.
Website Development
Website costs have been capitalised where an integral website element has been developed. The costs are amortised from the date the website went online over 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment straight line over 3 years
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 and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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.
Deferred Tax
Deferred tax is recognised in respect of all material 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.
2.9. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 December 2022 2,828 18,636 21,464
Additions - 8,161 8,161
As at 30 November 2023 2,828 26,797 29,625
Amortisation
As at 1 December 2022 1,979 10,628 12,607
Provided during the period 283 4,494 4,777
As at 30 November 2023 2,262 15,122 17,384
Net Book Value
As at 30 November 2023 566 11,675 12,241
As at 1 December 2022 849 8,008 8,857
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5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 1,401 5,480 6,881
Additions 2,622 315 2,937
Disposals - (1,020 ) (1,020 )
As at 30 November 2023 4,023 4,775 8,798
Depreciation
As at 1 December 2022 1,209 5,104 6,313
Provided during the period 231 263 494
Disposals - (1,020 ) (1,020 )
As at 30 November 2023 1,440 4,347 5,787
Net Book Value
As at 30 November 2023 2,583 428 3,011
As at 1 December 2022 192 376 568
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 44,967 78,406
Other debtors 26,073 13,518
71,040 91,924
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 22,767 34,025
Amounts owed to group undertakings 45,783 29,044
Other creditors 20,582 28,283
Taxation and social security 36,155 39,350
125,287 130,702
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
200 Ordinary Shares of £ 1.00 each 200 200
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 1,360 1,296
1,360 1,296
10. Related Party Transactions
At the balance sheet date, there were no balances with either director (2022: the company owed a director £4,910).
11. Ultimate Controlling Party
The ultimate parent undertaking is byEloise AB, a company registered and incorporated in Sweden, the registered office of which is: Wallingatan 38, 4TR, Stockholm, Sweden 111 24.
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