1 May 2024 false No description of principal activity Taxfiler 2024.6 14035491business:PrivateLimitedCompanyLtd2024-05-012025-04-30 140354912024-04-30 140354912024-05-012025-04-30 14035491business:AuditExempt-NoAccountantsReport2024-05-012025-04-30 14035491business:FilletedAccounts2024-05-012025-04-30 140354912025-04-30 14035491business:Director12024-05-012025-04-30 14035491business:Director22024-05-012025-04-30 14035491business:RegisteredOffice2024-05-012025-04-30 140354912024-04-30 14035491core:WithinOneYear2025-04-30 14035491core:WithinOneYear2024-04-30 14035491core:ShareCapitalcore:PreviouslyStatedAmount2025-04-30 14035491core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 14035491core:SharePremiumcore:PreviouslyStatedAmount2025-04-30 14035491core:SharePremiumcore:PreviouslyStatedAmount2024-04-30 14035491core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-30 14035491core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 14035491core:PreviouslyStatedAmount2025-04-30 14035491core:PreviouslyStatedAmount2024-04-30 14035491business:SmallEntities2024-05-012025-04-30 14035491countries:EnglandWales2024-05-012025-04-30 14035491core:PlantMachinery2024-05-012025-04-30 14035491core:ComputerEquipment2024-05-012025-04-30 14035491core:IntangibleAssetsOtherThanGoodwill2024-04-30 14035491core:IntangibleAssetsOtherThanGoodwill2025-04-30 14035491core:IntangibleAssetsOtherThanGoodwill2024-05-012025-04-30 14035491core:ComputerEquipment2024-04-30 14035491core:ComputerEquipment2025-04-30 140354912023-05-012024-04-30 iso4217:GBP xbrli:pure
Company Registration No. 14035491 (England and Wales)
Beyond Carbon Neutral Ltd Unaudited accounts for the year ended 30 April 2025
Beyond Carbon Neutral Ltd Unaudited accounts Contents
Page
- 2 -
Beyond Carbon Neutral Ltd Company Information for the year ended 30 April 2025
Directors
Blair Michael Christopher Spowart Aimee Danielle Deborah tennant
Company Number
14035491 (England and Wales)
Registered Office
85 Great Portland Street, First Floor, London, W1W 7LT United Kingdom
Accountants
Accounting Wise Ltd 3 The Carriages Station Road Ware Hertfordshire SG129PL
- 3 -
Beyond Carbon Neutral Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
9,186 
13,780 
Tangible assets
619 
- 
9,805 
13,780 
Current assets
Debtors
3,493 
406 
Cash at bank and in hand
180,833 
173,546 
184,326 
173,952 
Creditors: amounts falling due within one year
(14,375)
(22,394)
Net current assets
169,951 
151,558 
Net assets
179,756 
165,338 
Capital and reserves
Called up share capital
2 
2 
Share premium
249,996 
173,659 
Profit and loss account
(70,242)
(8,323)
Shareholders' funds
179,756 
165,338 
For the year ending 30 April 2025 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 3 June 2025 and were signed on its behalf by
Blair Michael Christopher Spowart Director Company Registration No. 14035491
- 4 -
Beyond Carbon Neutral Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Beyond Carbon Neutral Ltd is a private company, limited by shares, registered in England and Wales, registration number 14035491. The registered office is 85 Great Portland Street,, First Floor,, London,, W1W 7LT, United Kingdom.
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.
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:
Plant & machinery
25% Reducing Balance
Computer equipment
33.33% SLM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2024
18,374 
At 30 April 2025
18,374 
Amortisation
At 1 May 2024
4,594 
Charge for the year
4,594 
At 30 April 2025
9,188 
Net book value
At 30 April 2025
9,186 
At 30 April 2024
13,780 
- 5 -
Beyond Carbon Neutral Ltd Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2024
- 
Additions
747 
At 30 April 2025
747 
Depreciation
Charge for the year
128 
At 30 April 2025
128 
Net book value
At 30 April 2025
619 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
3,493 
- 
Other debtors
- 
406 
3,493 
406 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,544 
587 
Trade creditors
7 
(2)
Taxes and social security
1,495 
- 
Other creditors
212 
- 
Loans from directors
10,117 
21,704 
Accruals
- 
105 
14,375 
22,394 
8
Average number of employees
During the year the average number of employees was 3 (2024: 2).
- 6 -