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REGISTERED NUMBER: 08299630 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

DO BEHAVE LIMITED

DO BEHAVE LIMITED (REGISTERED NUMBER: 08299630)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DO BEHAVE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: T J Channell
M E Channell
K M Solomon





REGISTERED OFFICE: 17 Norman Way Industrial Estate
Norman Way
Over
Cambridgeshire
CB24 5QE





REGISTERED NUMBER: 08299630 (England and Wales)





ACCOUNTANTS: Prentis & Co LLP
Chartered Accountants
115c Milton Road
Cambridge
CB4 1XE

DO BEHAVE LIMITED (REGISTERED NUMBER: 08299630)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 166,396 136,235

CURRENT ASSETS
Stocks 918 966
Debtors 5 7,654 2,498
Cash at bank and in hand 11,773 17,974
20,345 21,438
CREDITORS
Amounts falling due within one year 6 19,043 31,011
NET CURRENT ASSETS/(LIABILITIES) 1,302 (9,573 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

167,698

126,662

CREDITORS
Amounts falling due after more than one
year

7

(108,622

)

(83,679

)

PROVISIONS FOR LIABILITIES (10,227 ) (2,025 )
NET ASSETS 48,849 40,958

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 48,839 40,948
SHAREHOLDERS' FUNDS 48,849 40,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

DO BEHAVE LIMITED (REGISTERED NUMBER: 08299630)

BALANCE SHEET - continued
31 MAY 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by:





T J Channell - Director


DO BEHAVE LIMITED (REGISTERED NUMBER: 08299630)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Do Behave 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Freehold property - 2% on cost
Plant and machinery - 25% on cost and 25% on reducing balance
Fixtures and fittings - 25% on cost and 25% on reducing balance
Motor vehicles - 25% on cost
Office Equipment - 33% on cost, 25% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

DO BEHAVE LIMITED (REGISTERED NUMBER: 08299630)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

2. ACCOUNTING POLICIES - continued

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 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 June 2023 132,441 3,940 33,859
Additions - 378 -
At 31 May 2024 132,441 4,318 33,859
DEPRECIATION
At 1 June 2023 4,304 2,761 28,142
Charge for year 2,649 549 1,623
At 31 May 2024 6,953 3,310 29,765
NET BOOK VALUE
At 31 May 2024 125,488 1,008 4,094
At 31 May 2023 128,137 1,179 5,717

Motor Office
vehicles Equipment Totals
£    £    £   
COST
At 1 June 2023 - 3,365 173,605
Additions 42,149 - 42,527
At 31 May 2024 42,149 3,365 216,132
DEPRECIATION
At 1 June 2023 - 2,163 37,370
Charge for year 7,025 520 12,366
At 31 May 2024 7,025 2,683 49,736
NET BOOK VALUE
At 31 May 2024 35,124 682 166,396
At 31 May 2023 - 1,202 136,235

DO BEHAVE LIMITED (REGISTERED NUMBER: 08299630)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,483 1,746
Prepayments 1,171 752
7,654 2,498

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,000 5,000
Hire purchase contracts 5,387 -
Tax 1,216 12,348
Social security and other taxes 1,872 504
VAT 3,959 11,503
Directors' loan accounts 34 156
Accrued expenses 1,575 1,500
19,043 31,011

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 5,000 5,000
Bank loans - 2-5 years 15,000 15,000
Bank loans - > 5 years 58,572 63,679
Hire purchase contracts 30,050 -
108,622 83,679

Amounts falling due in more than five years:

Repayable by instalments
Bank loans - > 5 years 58,572 63,679

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 83,572 88,679

The loan to the company is secured by way of a fixed and floating charge over all property.

9. ULTIMATE CONTROLLING PARTY

The controlling party is T J Channell.