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REGISTERED NUMBER: 08134342 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

B-CON LIMITED

B-CON LIMITED (REGISTERED NUMBER: 08134342)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B-CON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Dr J Conibear
Mrs B M Conibear





REGISTERED OFFICE: Willow House
7 Nursery Grove
Takeley
Essex
CM22 6YG





REGISTERED NUMBER: 08134342 (England and Wales)





ACCOUNTANTS: Wilson Devenish
67 Newland Street
Witham
Essex
CM8 1AA

B-CON LIMITED (REGISTERED NUMBER: 08134342)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 128,445 177,919
Investments 5 100,500 100,500
228,945 278,419

CURRENT ASSETS
Debtors 6 1,161,203 643,342
Cash at bank 120,878 307,909
1,282,081 951,251
CREDITORS
Amounts falling due within one year 7 167,771 166,359
NET CURRENT ASSETS 1,114,310 784,892
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,343,255

1,063,311

PROVISIONS FOR LIABILITIES 32,112 44,480
NET ASSETS 1,311,143 1,018,831

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,311,043 1,018,731
SHAREHOLDERS' FUNDS 1,311,143 1,018,831

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

B-CON LIMITED (REGISTERED NUMBER: 08134342)

BALANCE SHEET - continued
31 DECEMBER 2023


The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by:





Dr J Conibear - Director


B-CON LIMITED (REGISTERED NUMBER: 08134342)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

B-CON Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 25% on cost

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 tax
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

B-CON LIMITED (REGISTERED NUMBER: 08134342)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 13,895 210,371 53,983 278,249
Additions 5,294 - 19,097 24,391
Disposals - - (33,820 ) (33,820 )
At 31 December 2023 19,189 210,371 39,260 268,820
DEPRECIATION
At 1 January 2023 3,474 70,124 26,732 100,330
Charge for year 4,797 46,749 17,844 69,390
Eliminated on disposal - - (29,345 ) (29,345 )
At 31 December 2023 8,271 116,873 15,231 140,375
NET BOOK VALUE
At 31 December 2023 10,918 93,498 24,029 128,445
At 31 December 2022 10,421 140,247 27,251 177,919

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 100,500
NET BOOK VALUE
At 31 December 2023 100,500
At 31 December 2022 100,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 58,476 133,075
Other debtors 1,102,727 510,267
1,161,203 643,342

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 164,548 163,322
Other creditors 3,223 3,037
167,771 166,359

B-CON LIMITED (REGISTERED NUMBER: 08134342)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. RELATED PARTY DISCLOSURES

At the balance sheet date, other debtors included a loan to the director, Dr. J. Conibear, amounting to £396,732. Interest was charged on this loan at a market rate. The loan was under no formal terms.