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Registered Number: 10124924
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 April 2024

for

BDEVIOUS LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 148    422 
148    422 
Current assets      
Debtors 4 7,047    5,538 
Cash at bank and in hand 14,797    10,124 
21,844    15,662 
Creditors: amount falling due within one year 5 (12,872)   (8,870)
Net current assets 8,972    6,792 
 
Total assets less current liabilities 9,120    7,214 
Provisions for liabilities 6 (28)   (80)
Net assets 9,092    7,134 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 9,090    7,132 
Shareholders' funds 9,092    7,134 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 06 September 2024 and were signed on its behalf by:


-------------------------------
Mr Dominic Kresten Vermeulen-Smith
Director
1
General Information
Bdevious Ltd is a private company, limited by shares, registered in England and Wales, registration number 10124924, registration address 92 Toronto Road, Farm Lane, Portsmouth, Hampshire, PO2 7QE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 taxation
Deferred tax is recognised in respect of all 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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Office and Computer Equipment 3 years Straight Line
2.

Average number of employees


Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Office and Computer Equipment   Total
  £   £
At 01 May 2023 2,488    2,488 
Additions  
Disposals  
At 30 April 2024 2,488    2,488 
Depreciation
At 01 May 2023 2,067    2,067 
Charge for year 273    273 
On disposals  
At 30 April 2024 2,340    2,340 
Net book values
Closing balance as at 30 April 2024 148    148 
Opening balance as at 01 May 2023 422    422 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 297    208 
Prepayments & Accrued Income 6,750    5,330 
7,047    5,538 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 128    59 
Corporation Tax 8,252    4,666 
Accrued Expenses 518    733 
Directors' Current Accounts 375    429 
VAT 3,599    2,983 
12,872    8,870 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 28    80 
28    80 

2