1 April 2023 false No description of principal activity Taxfiler 2024.6 04681257business:PrivateLimitedCompanyLtd2023-04-012024-03-31 046812572023-03-31 046812572023-04-012024-03-31 04681257business:AuditExempt-NoAccountantsReport2023-04-012024-03-31 04681257business:AbridgedAccounts2023-04-012024-03-31 046812572024-03-31 04681257business:Director12023-04-012024-03-31 04681257business:Director22023-04-012024-03-31 04681257business:Director32023-04-012024-03-31 04681257business:Director42023-04-012024-03-31 04681257business:RegisteredOffice2023-04-012024-03-31 046812572023-03-31 04681257core:WithinOneYear2024-03-31 04681257core:WithinOneYear2023-03-31 04681257core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 04681257core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 04681257core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 04681257core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 04681257core:PreviouslyStatedAmount2024-03-31 04681257core:PreviouslyStatedAmount2023-03-31 04681257business:SmallEntities2023-04-012024-03-31 04681257countries:EnglandWales2023-04-012024-03-31 04681257core:PlantMachinery2023-04-012024-03-31 04681257core:ComputerEquipment2023-04-012024-03-31 046812572022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. 04681257 (England and Wales)
BY DESIGN (CAMBRIDGE) LTD Unaudited accounts for the year ended 31 March 2024
BY DESIGN (CAMBRIDGE) LTD Unaudited accounts Contents
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BY DESIGN (CAMBRIDGE) LTD Company Information for the year ended 31 March 2024
Directors
Mr F Lowman Mrs M Lowman Mr M Knightley Mrs L Knightley
Company Number
04681257 (England and Wales)
Registered Office
31 CLIFTON ROAD CAMBRIDGE CB1 7EB
Accountants
M & JB Associates Ltd 7 Laxton Close Attleborough Norfolk NR17 1QY
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BY DESIGN (CAMBRIDGE) LTD Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,372 
5,829 
Current assets
Inventories
64,165 
101,903 
Debtors
34,879 
12,000 
Cash at bank and in hand
212,824 
198,177 
311,868 
312,080 
Creditors: amounts falling due within one year
(255,226)
(216,413)
Net current assets
56,642 
95,667 
Net assets
61,014 
101,496 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
60,814 
101,296 
Shareholders' funds
61,014 
101,496 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2024 and were signed on its behalf by
Mrs M Lowman Director Company Registration No. 04681257
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BY DESIGN (CAMBRIDGE) LTD Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
BY DESIGN (CAMBRIDGE) LTD is a private company, limited by shares, registered in England and Wales, registration number 04681257. The registered office is 31 CLIFTON ROAD, CAMBRIDGE, CB1 7EB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% to 33.33% on Reducing Balance
Computer equipment
25% to 33.33% on Reducing Balance
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2023
76,624 
At 31 March 2024
76,624 
Depreciation
At 1 April 2023
70,795 
Charge for the year
1,457 
At 31 March 2024
72,252 
Net book value
At 31 March 2024
4,372 
At 31 March 2023
5,829 
5
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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