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REGISTERED NUMBER: 09434867 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

2B DMC UK LIMITED

2B DMC UK LIMITED (REGISTERED NUMBER: 09434867)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


2B DMC UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: J B Brown
L T Butterfield





REGISTERED OFFICE: Ground Floor
Egerton House
68 Baker Street
Weybridge
Surrey
KT13 8AL





REGISTERED NUMBER: 09434867 (England and Wales)





ACCOUNTANTS: RJP LLP
Ground Floor
Egerton House
68 Baker Street
Weybridge
Surrey
KT13 8AL

2B DMC UK LIMITED (REGISTERED NUMBER: 09434867)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 21,870 10,772
21,870 10,772

CURRENT ASSETS
Debtors 6 2,110,464 3,379,581
Cash at bank 3,761,851 2,258,729
5,872,315 5,638,310
CREDITORS
Amounts falling due within one year 7 3,597,237 3,798,769
NET CURRENT ASSETS 2,275,078 1,839,541
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,296,948

1,850,313

CREDITORS
Amounts falling due after more than one
year

8

-

(145,833

)

PROVISIONS FOR LIABILITIES 9 (5,510 ) (2,671 )
NET ASSETS 2,291,438 1,701,809

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 2,291,338 1,701,709
SHAREHOLDERS' FUNDS 2,291,438 1,701,809

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

2B DMC UK LIMITED (REGISTERED NUMBER: 09434867)

BALANCE SHEET - continued
30 NOVEMBER 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 29 November 2024 and were signed on its behalf by:





L T Butterfield - Director


2B DMC UK LIMITED (REGISTERED NUMBER: 09434867)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

2B DMC UK 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 represents net invoiced sales of destination management services, excluding Value Added Tax.
Turnover is recognised in the period the services are provided.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website costs are amortised evenly over their estimated useful life of four years.

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 - 33.33% on cost and 25% on cost

Taxation and deferred 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 8 ) .

2B DMC UK LIMITED (REGISTERED NUMBER: 09434867)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2022
and 30 November 2023 5,885
AMORTISATION
At 1 December 2022
and 30 November 2023 5,885
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 49,411
Additions 17,068
At 30 November 2023 66,479
DEPRECIATION
At 1 December 2022 38,639
Charge for year 5,970
At 30 November 2023 44,609
NET BOOK VALUE
At 30 November 2023 21,870
At 30 November 2022 10,772

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
as restated
£    £   
Trade debtors 743,804 629,817
Other debtors 1,366,660 2,749,764
2,110,464 3,379,581

2B DMC UK LIMITED (REGISTERED NUMBER: 09434867)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
as restated
£    £   
Bank loans and overdrafts - 50,000
Trade creditors 661,139 652,657
Taxation and social security 748,896 334,441
Other creditors 2,187,202 2,761,671
3,597,237 3,798,769

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
as restated
£    £   
Bank loans - 145,833

9. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
as restated
£    £   
Deferred tax 5,510 2,671

Deferred
tax
£   
Balance at 1 December 2022 2,671
Provided for in the period 2,839
Balance at 30 November 2023 5,510

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: as restated
£    £   
100 Ordinary £1 100 100

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
as restated
£    £   
Director
Balance outstanding at start of year 28,457 2,713
Amounts advanced 474,564 131,744
Amounts repaid (301,000 ) (106,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 202,021 28,457

2B DMC UK LIMITED (REGISTERED NUMBER: 09434867)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Director
Balance outstanding at start of year 28,457 2,713
Amounts advanced 474,564 131,744
Amounts repaid (301,000 ) (106,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 202,021 28,457