2024-02-122024-12-312024-12-31false15483782BADECA SPRINGS 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BADECA SPRINGS LTD

Registered Number
15483782
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

BADECA SPRINGS LTD
Company Information
for the period from 12 February 2024 to 31 December 2024

Directors

Richard Bakewell
Angela Smart

Registered Address

16 Queen Street
Bude
EX23 8BB

Registered Number

15483782 (England and Wales)
BADECA SPRINGS LTD
Balance Sheet as at
31 December 2024

Notes

2024

£

£

Fixed assets
Intangible assets35,400
Tangible assets4468,631
474,031
Current assets
Stocks5750
Cash at bank and on hand10,895
11,645
Creditors amounts falling due within one year6(265,742)
Net current assets (liabilities)(254,097)
Total assets less current liabilities219,934
Creditors amounts falling due after one year7(161,099)
Provisions for liabilities8(25,265)
Net assets33,570
Capital and reserves
Called up share capital100
Profit and loss account33,470
Shareholders' funds33,570
The financial statements were approved and authorised for issue by the Board of Directors on 15 April 2025, and are signed on its behalf by:
Richard Bakewell
Director
Registered Company No. 15483782
BADECA SPRINGS LTD
Notes to the Financial Statements
for the period ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Goodwill is considered to have a finite useful life andis amortised on a straight line basis over its expected life, which is 10 years.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery10
Fixtures and fittings10
Vehicles20
Office Equipment10
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2024
Average number of employees during the year19
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions6,0006,000
At 31 December 246,0006,000
Amortisation and impairment
Charge for year600600
At 31 December 24600600
Net book value
At 31 December 245,4005,400
At 11 February 24--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
Additions367,57076,12420,0008,4049,985482,083
At 31 December 24367,57076,12420,0008,4049,985482,083
Depreciation and impairment
Charge for year-7,6134,00084199813,452
At 31 December 24-7,6134,00084199813,452
Net book value
At 31 December 24367,57068,51116,0007,5638,987468,631
At 11 February 24------
5.Stocks

2024

£
Raw materials and consumables750
Total750
6.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables65,404
Bank borrowings and overdrafts51,064
Taxation and social security48,587
Other creditors94,337
Accrued liabilities and deferred income6,350
Total265,742
7.Creditors: amounts due after one year

2024

£
Bank borrowings and overdrafts161,099
Total161,099
8.Provisions for liabilities

2024

£
Net deferred tax liability (asset)25,265
Total25,265