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Logo On Report
Registered Number: 12404439
England and Wales

 

 

 

BYOTHERS STUDIO LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025
Director Richard Keys
Registered Number 12404439
Registered Office 128 City Road
London
EC1V 2NX
Accountants WallsMan Creative Limited
Unit 14, Princeton Mews
167 London Road
Kingston upon Thames
KT2 6PT
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 2,797    3,275 
2,797    3,275 
Current assets      
Debtors 4 179,764    146,576 
Cash at bank and in hand 70,511    8,952 
250,275    155,528 
Creditors: amount falling due within one year 5 (128,268)   (78,120)
Net current assets 122,007    77,408 
 
Total assets less current liabilities 124,804    80,683 
Creditors: amount falling due after more than one year 6 (23,465)   (29,439)
Provisions for liabilities 7 (699)   3,557 
Net assets 100,640    54,801 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 100,639    54,800 
Shareholders' funds 100,640    54,801 
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 financial statements were approved by the director on 07 May 2025 and were signed by:


-------------------------------
Richard Keys
Director
2
General Information
ByOthers Studio Ltd is a private company, limited by shares, registered in England and Wales, registration number 12404439, registration address 128 City Road, London, EC1V 2NX.

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 Value Added Tax and 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 33% Straight Line
Fixtures and Fittings 25% Reducing Balance
Plant and Machinery 25% Reducing Balance
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 3 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 February 2024 5,497    2,064    1,561    9,122 
Additions     1,081    1,081 
Disposals      
At 31 January 2025 5,497    2,064    2,642    10,203 
Depreciation
At 01 February 2024 3,518    1,294    1,035    5,847 
Charge for year 495    192    872    1,559 
On disposals      
At 31 January 2025 4,013    1,486    1,907    7,406 
Net book values
Closing balance as at 31 January 2025 1,484    578    735    2,797 
Opening balance as at 01 February 2024 1,979    770    526    3,275 


4.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 34,959    1,800 
Amount Owed by Group Undertakings 142,503    138,423 
Prepayments & Accrued Income 2,302   
Other Debtors   5,463 
PAYE & Social Security   890 
179,764    146,576 

5.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 2,381    1,979 
Bank Loans & Overdrafts (Secured) 9,000    9,000 
Amounts Owed to Group Undertakings 1,119    2,721 
Corporation Tax 12,497    1,271 
PAYE & Social Security 2,117   
Other Creditors 1    1 
Wages & Salaries Control Account   669 
Pension Control Account 188    262 
Directors' Current Accounts 85,536    61,918 
VAT 15,429    299 
128,268    78,120 

6.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts (secured) 23,465    29,439 
23,465    29,439 

7.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 699    (3,557)
699    (3,557)

3