2023-08-012024-07-312024-07-31false12747226BE SMART COOKIE LTD2025-04-23falseiso4217:GBPxbrli:pure127472262023-08-01127472262024-07-31127472262023-08-012024-07-31127472262022-08-01127472262023-07-31127472262022-08-012023-07-3112747226bus:SmallEntities2023-08-012024-07-3112747226bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3112747226bus:FullAccounts2023-08-012024-07-3112747226bus:PrivateLimitedCompanyLtd2023-08-012024-07-3112747226core:WithinOneYear2024-07-3112747226core:AfterOneYear2024-07-3112747226core:WithinOneYear2023-07-3112747226core:AfterOneYear2023-07-3112747226core:ShareCapital2024-07-3112747226core:SharePremium2024-07-3112747226core:RevaluationReserve2024-07-3112747226core:OtherReservesSubtotal2024-07-3112747226core:RetainedEarningsAccumulatedLosses2024-07-3112747226core:ShareCapital2023-07-3112747226core:SharePremium2023-07-3112747226core:RevaluationReserve2023-07-3112747226core:OtherReservesSubtotal2023-07-3112747226core:RetainedEarningsAccumulatedLosses2023-07-3112747226core:LandBuildings2024-07-3112747226core:PlantMachinery2024-07-3112747226core:Vehicles2024-07-3112747226core:FurnitureFittings2024-07-3112747226core:OfficeEquipment2024-07-3112747226core:NetGoodwill2024-07-3112747226core:IntangibleAssetsOtherThanGoodwill2024-07-3112747226core:ListedExchangeTraded2024-07-3112747226core:UnlistedNon-exchangeTraded2024-07-3112747226core:LandBuildings2023-07-3112747226core:PlantMachinery2023-07-3112747226core:Vehicles2023-07-3112747226core:FurnitureFittings2023-07-3112747226core:OfficeEquipment2023-07-3112747226core:NetGoodwill2023-07-3112747226core:IntangibleAssetsOtherThanGoodwill2023-07-3112747226core:ListedExchangeTraded2023-07-3112747226core:UnlistedNon-exchangeTraded2023-07-3112747226core:LandBuildings2023-08-012024-07-3112747226core:PlantMachinery2023-08-012024-07-3112747226core:Vehicles2023-08-012024-07-3112747226core:FurnitureFittings2023-08-012024-07-3112747226core:OfficeEquipment2023-08-012024-07-3112747226core:NetGoodwill2023-08-012024-07-3112747226core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112747226core:ListedExchangeTraded2023-08-012024-07-3112747226core:UnlistedNon-exchangeTraded2023-08-012024-07-3112747226core:MoreThanFiveYears2023-08-012024-07-3112747226core:Non-currentFinancialInstruments2024-07-3112747226core:Non-currentFinancialInstruments2023-07-3112747226dpl:CostSales2023-08-012024-07-3112747226dpl:DistributionCosts2023-08-012024-07-3112747226core:LandBuildings2023-08-012024-07-3112747226core:PlantMachinery2023-08-012024-07-3112747226core:Vehicles2023-08-012024-07-3112747226core:FurnitureFittings2023-08-012024-07-3112747226core:OfficeEquipment2023-08-012024-07-3112747226dpl:AdministrativeExpenses2023-08-012024-07-3112747226core:NetGoodwill2023-08-012024-07-3112747226core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112747226dpl:GroupUndertakings2023-08-012024-07-3112747226dpl:ParticipatingInterests2023-08-012024-07-3112747226dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3112747226core:ListedExchangeTraded2023-08-012024-07-3112747226dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3112747226core:UnlistedNon-exchangeTraded2023-08-012024-07-3112747226dpl:CostSales2022-08-012023-07-3112747226dpl:DistributionCosts2022-08-012023-07-3112747226core:LandBuildings2022-08-012023-07-3112747226core:PlantMachinery2022-08-012023-07-3112747226core:Vehicles2022-08-012023-07-3112747226core:FurnitureFittings2022-08-012023-07-3112747226core:OfficeEquipment2022-08-012023-07-3112747226dpl:AdministrativeExpenses2022-08-012023-07-3112747226core:NetGoodwill2022-08-012023-07-3112747226core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112747226dpl:GroupUndertakings2022-08-012023-07-3112747226dpl:ParticipatingInterests2022-08-012023-07-3112747226dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112747226core:ListedExchangeTraded2022-08-012023-07-3112747226dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112747226core:UnlistedNon-exchangeTraded2022-08-012023-07-3112747226core:NetGoodwill2024-07-3112747226core:IntangibleAssetsOtherThanGoodwill2024-07-3112747226core:LandBuildings2024-07-3112747226core:PlantMachinery2024-07-3112747226core:Vehicles2024-07-3112747226core:FurnitureFittings2024-07-3112747226core:OfficeEquipment2024-07-3112747226core:AfterOneYear2024-07-3112747226core:WithinOneYear2024-07-3112747226core:ListedExchangeTraded2024-07-3112747226core:UnlistedNon-exchangeTraded2024-07-3112747226core:ShareCapital2024-07-3112747226core:SharePremium2024-07-3112747226core:RevaluationReserve2024-07-3112747226core:OtherReservesSubtotal2024-07-3112747226core:RetainedEarningsAccumulatedLosses2024-07-3112747226core:NetGoodwill2023-07-3112747226core:IntangibleAssetsOtherThanGoodwill2023-07-3112747226core:LandBuildings2023-07-3112747226core:PlantMachinery2023-07-3112747226core:Vehicles2023-07-3112747226core:FurnitureFittings2023-07-3112747226core:OfficeEquipment2023-07-3112747226core:AfterOneYear2023-07-3112747226core:WithinOneYear2023-07-3112747226core:ListedExc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BE SMART COOKIE LTD

Registered Number
12747226
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

BE SMART COOKIE LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

BALLARD, Janette

Registered Address

20 Wenlock Road
London
N1 7GU

Registered Number

12747226 (England and Wales)
BE SMART COOKIE LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets39,39812,371
Tangible assets4166333
9,56412,704
Current assets
Debtors519-
Cash at bank and on hand3,0453,154
3,5643,154
Creditors amounts falling due within one year5(5,331)(2,759)
Net current assets (liabilities)(1,767)395
Total assets less current liabilities7,79713,099
Creditors amounts falling due after one year6(17,450)(17,450)
Net assets(9,653)(4,351)
Capital and reserves
Called up share capital11
Profit and loss account(9,654)(4,352)
Shareholders' funds(9,653)(4,351)
The financial statements were approved and authorised for issue by the Director on 23 April 2025, and are signed on its behalf by:
BALLARD, Janette
Director
Registered Company No. 12747226
BE SMART COOKIE LTD
Notes to the Financial Statements
for the year ended 31 July 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Intangible assets
Intangible asset refers to the company's website development costs and Goodwill, and being amortised over the useful life of 5 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:

Straight line (years)
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 August 2312,3003,16215,462
At 31 July 2412,3003,16215,462
Amortisation and impairment
At 01 August 232,4606313,091
Charge for year2,4605132,973
At 31 July 244,9201,1446,064
Net book value
At 31 July 247,3802,0189,398
At 31 July 239,8402,53112,371
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 August 23499499
At 31 July 24499499
Depreciation and impairment
At 01 August 23166166
Charge for year167167
At 31 July 24333333
Net book value
At 31 July 24166166
At 31 July 23333333
5.Creditors: amounts due within one year

2024

2023

££
Other creditors3,9511,139
Accrued liabilities and deferred income1,3801,620
Total5,3312,759
Included within Other creditors is an amount of £3,951 (2023: £1,139) which is owed to a related party, Ms Janette Ballard. Ms Ballard is considered a related party by virtue of her directorship and shareholding. The amount is unsecured, interest-free, and repayable on demand. No guarantees have been given or received in respect of this balance
6.Creditors: amounts due after one year

2024

2023

££
Other creditors17,45017,450
Total17,45017,450
Included within Creditors amounts falling due after one year is the amount £17,450 (2023: £17,450) which is owed to a related party, Ms Janette Ballard. Ms Ballard is considered a related party by virtue of her directorship and shareholding. The amount is unsecured, interest-free, and repayable on demand. No guarantees have been given or received in respect of this balance