Registered number
11099341
B4E Limited
Filleted Abridged Accounts
31 December 2023
B4E Limited
Registered number: 11099341
Abridged Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 352,875 304,478
Tangible assets 4 13,785 16,002
366,660 320,480
Current assets
Debtors 40,220 41,257
Cash at bank and in hand 1,122 6,031
41,342 47,288
Creditors: amounts falling due within one year (10,808) (3,195)
Net current assets 30,534 44,093
Total assets less current liabilities 397,194 364,573
Creditors: amounts falling due after more than one year (562,550) (502,729)
Net liabilities (165,356) (138,156)
Capital and reserves
Called up share capital 1 1
Profit and loss account (165,357) (138,157)
Shareholders' funds (165,356) (138,156)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.
Mr I Knezovich
Director
Approved by the board on 26 September 2024
B4E Limited
Notes to the Abridged Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The abridged 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures and fittings 25% reducing balance
Equipment 25% reducing balance
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Intangible fixed assets £
Digital storage system
Cost
At 1 January 2023 304,478
Additions 48,397
At 31 December 2023 352,875
Amortisation
At 31 December 2023 -
Net book value
At 31 December 2023 352,875
At 31 December 2022 304,478
4 Tangible fixed assets
Total
£
Cost
At 1 January 2023 24,040
Additions 2,379
At 31 December 2023 26,419
Depreciation
At 1 January 2023 8,038
Charge for the year 4,596
At 31 December 2023 12,634
Net book value
At 31 December 2023 13,785
At 31 December 2022 16,002
5 Other information
B4E Limited is a private company limited by shares and incorporated in England. Its registered office is:
30 Ocean House
Sea Road
Carlyon Bay
St. Austell
PL25 3FX
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