2023-01-012023-12-312023-12-31false13812718BUYPPE LTD2024-08-2946900iso4217:GBPxbrli:pure138127182023-01-01138127182023-12-31138127182023-01-012023-12-31138127182021-12-22138127182022-12-31138127182021-12-222022-12-3113812718bus:SmallEntities2023-01-012023-12-3113812718bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3113812718bus:FullAccounts2023-01-012023-12-3113812718bus:PrivateLimitedCompanyLtd2023-01-012023-12-3113812718core:WithinOneYear2023-12-3113812718core:AfterOneYear2023-12-3113812718core:WithinOneYear2022-12-3113812718core:AfterOneYear2022-12-3113812718core:ShareCapital2023-12-3113812718core:SharePremium2023-12-3113812718core:RevaluationReserve2023-12-3113812718core:OtherReservesSubtotal2023-12-3113812718core:RetainedEarningsAccumulatedLosses2023-12-3113812718core:ShareCapital2022-12-3113812718core:SharePremium2022-12-3113812718core:RevaluationReserve2022-12-3113812718core:OtherReservesSubtotal2022-12-3113812718core:RetainedEarningsAccumulatedLosses2022-12-3113812718core:LandBuildings2023-12-3113812718core:PlantMachinery2023-12-3113812718core:Vehicles2023-12-3113812718core:FurnitureFittings2023-12-3113812718core:OfficeEquipment2023-12-3113812718core:NetGoodwill2023-12-3113812718core:IntangibleAssetsOtherThanGoodwill2023-12-3113812718core:ListedExchangeTraded2023-12-3113812718core:UnlistedNon-exchangeTraded2023-12-3113812718core:LandBuildings2022-12-3113812718core:PlantMachinery2022-12-3113812718core:Vehicles2022-12-3113812718core:FurnitureFittings2022-12-3113812718core:OfficeEquipment2022-12-3113812718core:NetGoodwill2022-12-3113812718core:IntangibleAssetsOtherThanGoodwill2022-12-3113812718core:ListedExchangeTraded2022-12-3113812718core:UnlistedNon-exchangeTraded2022-12-3113812718core:LandBuildings2023-01-012023-12-3113812718core:PlantMachinery2023-01-012023-12-3113812718core:Vehicles2023-01-012023-12-3113812718core:FurnitureFittings2023-01-012023-12-3113812718core:OfficeEquipment2023-01-012023-12-3113812718core:NetGoodwill2023-01-012023-12-3113812718core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3113812718core:ListedExchangeTraded2023-01-012023-12-3113812718core:UnlistedNon-exchangeTraded2023-01-012023-12-3113812718core:MoreThanFiveYears2023-01-012023-12-3113812718core:Non-currentFinancialInstruments2023-12-3113812718core:Non-currentFinancialInstruments2022-12-3113812718dpl:CostSales2023-01-012023-12-3113812718dpl:DistributionCosts2023-01-012023-12-3113812718core:LandBuildings2023-01-012023-12-3113812718core:PlantMachinery2023-01-012023-12-3113812718core:Vehicles2023-01-012023-12-3113812718core:FurnitureFittings2023-01-012023-12-3113812718core:OfficeEquipment2023-01-012023-12-3113812718dpl:AdministrativeExpenses2023-01-012023-12-3113812718core:NetGoodwill2023-01-012023-12-3113812718core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3113812718dpl:GroupUndertakings2023-01-012023-12-3113812718dpl:ParticipatingInterests2023-01-012023-12-3113812718dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3113812718core:ListedExchangeTraded2023-01-012023-12-3113812718dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3113812718core:UnlistedNon-exchangeTraded2023-01-012023-12-3113812718dpl:CostSales2021-12-222022-12-3113812718dpl:DistributionCosts2021-12-222022-12-3113812718core:LandBuildings2021-12-222022-12-3113812718core:PlantMachinery2021-12-222022-12-3113812718core:Vehicles2021-12-222022-12-3113812718core:FurnitureFittings2021-12-222022-12-3113812718core:OfficeEquipment2021-12-222022-12-3113812718dpl:AdministrativeExpenses2021-12-222022-12-3113812718core:NetGoodwill2021-12-222022-12-3113812718core:IntangibleAssetsOtherThanGoodwill2021-12-222022-12-3113812718dpl:GroupUndertakings2021-12-222022-12-3113812718dpl:ParticipatingInterests2021-12-222022-12-3113812718dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-222022-12-3113812718core:ListedExchangeTraded2021-12-222022-12-3113812718dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-222022-12-3113812718core:UnlistedNon-exchangeTraded2021-12-222022-12-3113812718core:NetGoodwill2023-12-3113812718core:IntangibleAssetsOtherThanGoodwill2023-12-3113812718core:LandBuildings2023-12-3113812718core:PlantMachinery2023-12-3113812718core:Vehicles2023-12-3113812718core:FurnitureFittings2023-12-3113812718core:OfficeEquipment2023-12-3113812718core:AfterOneYear2023-12-3113812718core:WithinOneYear2023-12-3113812718core:ListedExchangeTraded2023-12-3113812718core:UnlistedNon-exchangeTraded2023-12-3113812718core:ShareCapital2023-12-3113812718core:SharePremium2023-12-3113812718core:RevaluationReserve2023-12-3113812718core:OtherReservesSubtotal2023-12-3113812718core:RetainedEarningsAccumulatedLosses2023-12-3113812718core:NetGoodwill2022-12-3113812718core:IntangibleAssetsOtherThanGoodwill2022-12-3113812718core:LandBuildings2022-12-3113812718core:PlantMachinery2022-12-3113812718core:Vehicles2022-12-3113812718core:FurnitureFittings2022-12-3113812718core:OfficeEquipment2022-12-3113812718core:AfterOneYear2022-12-3113812718core:WithinOneYear2022-12-3113812718core:ListedExc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BUYPPE LTD

Registered Number
13812718
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

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

Director

PEARSON, Stuart John

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

13812718 (England and Wales)
BUYPPE LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks31,070-
Debtors2201,621
Cash at bank and on hand97258
1,3871,879
Creditors amounts falling due within one year4(6,049)(5,299)
Net current assets (liabilities)(4,662)(3,420)
Total assets less current liabilities(4,662)(3,420)
Net assets(4,662)(3,420)
Capital and reserves
Called up share capital11
Profit and loss account(4,663)(3,421)
Shareholders' funds(4,662)(3,420)
The financial statements were approved and authorised for issue by the Director on 29 August 2024, and are signed on its behalf by:
PEARSON, Stuart John
Director
Registered Company No. 13812718
BUYPPE 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.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year11
3.Stocks

2023

2022

££
Raw materials and consumables1,070-
Total1,070-
4.Creditors: amounts due within one year

2023

2022

££
Other creditors5,7995,049
Accrued liabilities and deferred income250250
Total6,0495,299
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.