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Registered number: 10827659
Beta Boulders Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Sestini & Co Ltd.
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10827659
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,486 117,896
Investments 5 15,368 -
49,854 117,896
CURRENT ASSETS
Debtors 6 1,437,310 1,179,512
Cash at bank and in hand 333,707 63,355
1,771,017 1,242,867
Creditors: Amounts Falling Due Within One Year 7 (7,058 ) (6,412 )
NET CURRENT ASSETS (LIABILITIES) 1,763,959 1,236,455
TOTAL ASSETS LESS CURRENT LIABILITIES 1,813,813 1,354,351
Creditors: Amounts Falling Due After More Than One Year 8 (610,454 ) (40,187 )
NET ASSETS 1,203,359 1,314,164
CAPITAL AND RESERVES
Called up share capital 10 177 177
Share premium account 1,304,326 1,304,326
Profit and Loss Account (101,144 ) 9,661
SHAREHOLDERS' FUNDS 1,203,359 1,314,164
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Francesco Ragazzi
Director
9 December 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beta Boulders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10827659 . The registered office is Paulton House, Old Mills, Paulton, Bristol, England, BS39 7SX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line method
Fixtures & Fittings 20% straight line method
Computer Equipment 33.33% straight line method
2.3. Financial Instruments
The entity has only entered into basic financial instruments. Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 443,601 116,658 1,256 561,515
As at 30 June 2024 443,601 116,658 1,256 561,515
Depreciation
As at 1 July 2023 350,036 92,327 1,256 443,619
Provided during the period 65,687 17,723 - 83,410
As at 30 June 2024 415,723 110,050 1,256 527,029
Net Book Value
As at 30 June 2024 27,878 6,608 - 34,486
As at 1 July 2023 93,565 24,331 - 117,896
5. Investments
Subsidiaries
£
Cost
As at 1 July 2023 -
Additions 15,368
As at 30 June 2024 15,368
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 15,368
As at 1 July 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 29,286 58,691
Due after more than one year
Trade debtors 70,545 36,453
VAT repayable 168 995
Directors' Loan Account 241 241
Intragroup Loan 1,337,070 1,083,132
1,408,024 1,120,821
1,437,310 1,179,512
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 713 67
Bank loans and overdrafts 6,345 6,345
7,058 6,412
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bounce Back Loan 33,842 40,187
Loan note 576,612 -
610,454 40,187
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are Bounceback loans secured by the government. 
2024 2023
£ £
Bank loans and overdrafts 40,187 46,532
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 177 177
Page 5