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Company Registration No. 09599109 (England and Wales)
Betajester Ltd Unaudited accounts for the year ended 31 May 2024
Betajester Ltd Unaudited accounts Contents
Page
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Betajester Ltd Company Information for the year ended 31 May 2024
Directors
Mr A Boyne Mr R Lay Mr J Porter
Company Number
09599109 (England and Wales)
Registered Office
YORK HUB POPESHEAD COURT OFFICES PETER LANE YORK NORTH YORKSHIRE YO1 8SU ENGLAND
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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Betajester Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
65,756 
65,094 
Current assets
Debtors
30,630 
24,344 
Cash at bank and in hand
15,805 
976 
46,435 
25,320 
Creditors: amounts falling due within one year
(107,302)
(67,704)
Net current liabilities
(60,867)
(42,384)
Total assets less current liabilities
4,889 
22,710 
Provisions for liabilities
Deferred tax
(4,768)
(4,768)
Net assets
121 
17,942 
Capital and reserves
Called up share capital
99 
99 
Profit and loss account
22 
17,843 
Shareholders' funds
121 
17,942 
For the year ending 31 May 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.
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 14 October 2024 and were signed on its behalf by
Mr A Boyne Director Company Registration No. 09599109
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Betajester Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Betajester Ltd is a private company, limited by shares, registered in England and Wales, registration number 09599109. The registered office is YORK HUB POPESHEAD COURT OFFICES, PETER LANE, YORK, NORTH YORKSHIRE, YO1 8SU, ENGLAND.
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.
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 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:
Fixtures & fittings
20% Cost
Computer equipment
20% Cost
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Betajester Ltd Notes to the Accounts for the year ended 31 May 2024
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
3,810 
108,196 
112,006 
Additions
3,500 
22,458 
25,958 
At 31 May 2024
7,310 
130,654 
137,964 
Depreciation
At 1 June 2023
3,025 
43,887 
46,912 
Charge for the year
1,376 
23,920 
25,296 
At 31 May 2024
4,401 
67,807 
72,208 
Net book value
At 31 May 2024
2,909 
62,847 
65,756 
At 31 May 2023
785 
64,309 
65,094 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
30,630 
24,344 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
4,064 
VAT
11,084 
- 
Trade creditors
18,110 
- 
Taxes and social security
6,531 
21,223 
Other creditors
1,392 
181 
Loans from directors
40,985 
20,936 
Accruals
29,200 
21,300 
107,302 
67,704 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
99 Ordinary shares of £1 each
99 
99 
8
Average number of employees
During the year the average number of employees was 13 (2023: 5).
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