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Company No: 11745845 (England and Wales)

B2E MEDIA LIMITED

Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

B2E MEDIA LIMITED

Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

B2E MEDIA LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 January 2025
B2E MEDIA LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 January 2025
Note 2025 2024
£ £
Fixed assets
Intangible assets 3 238 0
Tangible assets 4 15,808 13,864
16,046 13,864
Current assets
Debtors 5 140,578 175,403
Cash at bank and in hand 287,629 151,502
428,207 326,905
Creditors: amounts falling due within one year 6 ( 322,603) ( 267,151)
Net current assets 105,604 59,754
Total assets less current liabilities 121,650 73,618
Creditors: amounts falling due after more than one year 7 ( 3,308) ( 13,468)
Provision for liabilities 8 ( 2,853) ( 3,365)
Net assets 115,489 56,785
Capital and reserves
Called-up share capital 100 100
Profit and loss account 115,389 56,685
Total shareholders' funds 115,489 56,785

For the financial year ending 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:

The financial statements of B2E Media Limited (registered number: 11745845) were approved and authorised for issue by the Director. They were signed on its behalf by:

Kiron Jayanti Chavda
Director

02 June 2025

B2E MEDIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
B2E MEDIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

B2E Media Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37 Bentley Road, Forncett St. Peter, Norwich, NR16 1LU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Income Statement in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
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 financial statements. 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.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets 10 years straight line
Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment 3 years straight line
Computer equipment 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 17 16

3. Intangible assets

Other intangible assets Total
£ £
Cost
At 01 February 2024 0 0
Additions 238 238
At 31 January 2025 238 238
Accumulated amortisation
At 01 February 2024 0 0
At 31 January 2025 0 0
Net book value
At 31 January 2025 238 238
At 31 January 2024 0 0

4. Tangible assets

Office equipment Computer equipment Total
£ £ £
Cost
At 01 February 2024 5,807 26,106 31,913
Additions 1,552 4,074 5,626
Disposals ( 3,187) ( 5,234) ( 8,421)
At 31 January 2025 4,172 24,946 29,118
Accumulated depreciation
At 01 February 2024 4,385 13,664 18,049
Charge for the financial year 580 3,104 3,684
Disposals ( 3,188) ( 5,235) ( 8,423)
At 31 January 2025 1,777 11,533 13,310
Net book value
At 31 January 2025 2,395 13,413 15,808
At 31 January 2024 1,422 12,442 13,864

5. Debtors

2025 2024
£ £
Trade debtors 132,388 167,635
Prepayments 8,190 7,768
140,578 175,403

6. Creditors: amounts falling due within one year

2025 2024
£ £
Bank loans 10,648 11,967
Trade creditors 3,062 2,211
Amounts owed to director ( 10,212) 31,116
Accruals and deferred income 245,300 174,523
Taxation and social security 69,190 41,421
Other creditors 4,615 5,913
322,603 267,151

7. Creditors: amounts falling due after more than one year

2025 2024
£ £
Bank loans 3,308 13,468

There are no amounts included above in respect of which any security has been given by the small entity.

8. Deferred tax

2025 2024
£ £
At the beginning of financial year ( 3,365) ( 3,262)
Credited/(charged) to the Income Statement 512 ( 103)
At the end of financial year ( 2,853) ( 3,365)

The deferred taxation balance is made up as follows:

2025 2024
£ £
Accelerated capital allowances ( 2,752) ( 3,328)
Other timing differences ( 101) ( 37)
( 2,853) ( 3,365)

9. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

2025 2024
£ £
Unpaid contributions due to the fund (inc. in other creditors) 3,756 2,969