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Registered Number: 07216499
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 April 2024

for

BETULA LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 123    612 
Investments 4 282,550    283,080 
282,673    283,692 
Current assets      
Debtors   2,180 
Cash at bank and in hand 25,586    22,620 
25,586    24,800 
Creditors: amount falling due within one year (20,854)   (20,225)
Net current assets 4,732    4,575 
 
Total assets less current liabilities 287,405    288,267 
Provisions for liabilities   (116)
Net assets 287,405    288,151 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 287,305    288,051 
Shareholders' funds 287,405    288,151 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 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).
The financial statements were approved by the board of directors on 25 January 2025 and were signed on its behalf by:


-------------------------------
Mark Gompels
Director
-------------------------------
Catherine Gompels
Director
1
General Information
Betula Ltd is a private company, limited by shares, registered in England and Wales, registration number 07216499, registration address Suite I, Gemini House, Hargreaves Road, Gloucester, Swindon, SN25 5AZ. The trading address of the company is Amazondean, Stock Park Road South, Bristol, BS9 1LS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The 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 comprises the invoiced value of goods and services supplied by the company, net of trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 years Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 May 2023 2,507    2,507 
Additions  
Disposals  
At 30 April 2024 2,507    2,507 
Depreciation
At 01 May 2023 1,895    1,895 
Charge for year 489    489 
On disposals  
At 30 April 2024 2,384    2,384 
Net book values
Closing balance as at 30 April 2024 123    123 
Opening balance as at 01 May 2023 612    612 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 May 2023 283,080    283,080 
Additions 16,506    16,506 
Transfer to/from tangible fixed assets  
Disposals  
Revaluations (17,036)   (17,036)
At 30 April 2024 282,550    282,550 

5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

2