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REGISTERED NUMBER: 07020616 (England and Wales)












BIVOUAC DATA LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2023






BIVOUAC DATA LIMITED (REGISTERED NUMBER: 07020616)






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


BIVOUAC DATA LIMITED

Company Information
for the Year Ended 31 December 2023







Directors: R Adams
Ms C Blanc-Adams





Registered office: 5 Canonbury Square
London
N1 2AU





Registered number: 07020616 (England and Wales)





Accountants: Michael Price Associates Ltd
NP-105, iCentre
Howard Way
Newport Pagnell
Milton Keynes
Buckinghamshire
MK16 9PY

BIVOUAC DATA LIMITED (REGISTERED NUMBER: 07020616)

Balance Sheet
31 December 2023

31/12/23 31/12/22
Notes £    £    £    £   
Fixed assets
Intangible assets 4 2,785 2,785
Investments 5 85,000 -
87,785 2,785

Current assets
Debtors 6 52,056 71,800
Cash at bank 572,824 573,704
624,880 645,504
Creditors
Amounts falling due within one year 7 448,348 524,334
Net current assets 176,532 121,170
Total assets less current liabilities 264,317 123,955

Provisions for liabilities - 696
Net assets 264,317 123,259

Capital and reserves
Called up share capital 100 100
Retained earnings 264,217 123,159
264,317 123,259

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.

BIVOUAC DATA LIMITED (REGISTERED NUMBER: 07020616)

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 25 September 2024 and were signed on its behalf by:





R Adams - Director


BIVOUAC DATA LIMITED (REGISTERED NUMBER: 07020616)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. Statutory information

Bivouac Data 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
The financial statements have been prepared under the historical cost convention unless otherwise
specified within these accounting policies and in accordance with Section 1A of Financial Reporting
Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland
and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 Section 1A - small entities
requires the use of certain critical accounting estimates. It also requires management to exercise
judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

Turnover
Turnover comprises revenue recognised by the company in respect of consultancy services
supplied during the year, net of Value Added Tax and trade discounts. Revenue is recognised at the
point services are provided.

Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible
assets are measured at cost less any accumulated amortisation and any accumulated impairment
losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life
cannot be made, the useful life shall not exceed ten years.

The estimated useful lives range as follows:

Software - 3 years

Financial instruments
Financial assets including cash at bank are measured initially at transaction price (including
transaction costs) and subsequently held at cost, less any impairment.

Financial liabilities and equity are classified according to the substance of the financial instrument’s
contractual obligations, rather than the financial instrument’s legal form. Financial liabilities
including other creditors are measured initially at transaction price (including transactions costs) and
subsequently held at amortised cost.


BIVOUAC DATA LIMITED (REGISTERED NUMBER: 07020616)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. Accounting policies - continued
Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss
except that a charge attributable to an item of income and expense recognised as other
comprehensive income or to an item recognised directly in equity is also recognised in other
comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been
enacted or substantively enacted by the reporting date in the countries where the company operates
and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the reporting date, except that:
· The recognition of deferred tax assets is limited to the extent that it is probable that they will
be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
· Any deferred tax balances are reversed if and when all conditions for retaining associated tax
allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of
business combinations, when deferred tax is recognised on the differences between the fair values
of assets acquired and the future tax deductions available for them and the differences between the
fair values of liabilities acquired and the amount that will be assessed for tax. Deferred income tax
is determined based on the rates expected to apply at the date of reversal, using tax rates and laws
that have been enacted or substantively enacted by the reporting date.

Foreign currencies
Functional and presentation currency

The company's functional and presentation currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the entity’s functional currency using the exchange
rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from
the settlement of such transactions and from the translation at year-end exchange rates of monetary
assets and liabilities denominated in foreign currencies are recognised in the Statement of
Comprehensive Income.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are
presented in the Statement of Comprehensive Income within 'administrative expenses'.

Valuation of investments
Investments, which have been classified as fixed asset investments as the company intends to hold
them on a continuing basis, are stated at historic cost less impairment.

Judgements in applying accounting policies
In preparing these financial statements, the directors have made the following judgements:

· Determine whether there are indicators of impairment of the company’s intangible assets. Factors
taken into consideration in reaching such a decision include the economic viability and expected
future financial performance of the asset and where it is a component of a larger cash-generating
unit, the viability and expected future performance of that unit.

· Determine whether there are indicators of impairment of the company's fixed asset investment.
Factors taken into consideration in reaching such

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

BIVOUAC DATA LIMITED (REGISTERED NUMBER: 07020616)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. Employees and directors

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

4. Intangible fixed assets
Computer
software
£   
Cost
At 1 January 2023
and 31 December 2023 2,785
Net book value
At 31 December 2023 2,785
At 31 December 2022 2,785

5. Fixed asset investments
Unlisted
investments
£   
Cost
Additions 85,000
At 31 December 2023 85,000
Net book value
At 31 December 2023 85,000

6. Debtors: amounts falling due within one year
31/12/23 31/12/22
£    £   
Trade debtors - 27,300
VAT 56 -
Prepayments and accrued income 52,000 44,500
52,056 71,800

7. Creditors: amounts falling due within one year
31/12/23 31/12/22
£    £   
Amounts owed to group undertakings 10,000 10,000
Tax 41,505 31,148
VAT - 13,699
Directors' loan accounts 395,093 465,093
Accruals and deferred income 1,750 4,394
448,348 524,334