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Registered number: SC692121
The Bettii Pod Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Nuvo Scotland Limited
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Statement of Changes in Equity 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Directors Ms E Galston
Mr I Warmerdam
Ms T Hogarth
Company Number SC692121
Registered Office 49 Seatown
Gardenstown
Banff
AB45 3YQ
Accountants Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of The Bettii Pod Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Bettii Pod Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of The Bettii Pod Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Bettii Pod Ltd and state those matters that we have agreed to state to the directors of The Bettii Pod Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Bettii Pod Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that The Bettii Pod Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Bettii Pod Ltd . You consider that The Bettii Pod Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Bettii Pod Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
14 July 2025
Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 2
Page 3
Balance Sheet
Registered number: SC692121
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,100 -
11,100 -
CURRENT ASSETS
Debtors 5 11,139 76
Cash at bank and in hand 294,018 762
305,157 838
Creditors: Amounts Falling Due Within One Year 6 (42,210 ) (28,198 )
NET CURRENT ASSETS (LIABILITIES) 262,947 (27,360 )
TOTAL ASSETS LESS CURRENT LIABILITIES 274,047 (27,360 )
Creditors: Amounts Falling Due After More Than One Year 7 (26,833 ) -
NET ASSETS/(LIABILITIES) 247,214 (27,360 )
CAPITAL AND RESERVES
Called up share capital 1 1
Share premium account 336,975 -
Profit and Loss Account (89,762 ) (27,361 )
SHAREHOLDERS' FUNDS 247,214 (27,360)
Page 3
Page 4
For the year ending 31 March 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms E Galston
Director
14 July 2025
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 April 2023 1 - (23,729 ) (23,728)
Loss for the year and total comprehensive income - - (3,632 ) (3,632)
As at 31 March 2024 and 1 April 2024 1 - (27,361 ) (27,360)
Loss for the year and total comprehensive income - - (62,401 ) (62,401)
Arising on shares issued during the period - 336,975 - 336,975
As at 31 March 2025 1 336,975 (89,762 ) 247,214
Page 5
Page 6
Notes to the Financial Statements
1. General Information
The Bettii Pod Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC692121 . The registered office is 49 Seatown, Gardenstown, Banff, AB45 3YQ.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis on the confirmation from the director that the
company will continue to trade for a period of no less than 12 months from the date of this report.
The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support
the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from
associates are not called on for repayment until the company is in such a position to be able to make repayments.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development websites. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.6. Research and development
Expenditure on research and development is written off in the year in which it is incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
Page 6
Page 7
4. Intangible Assets
Software Development Costs
£
Cost
As at 1 April 2024 -
Additions 11,100
As at 31 March 2025 11,100
Net Book Value
As at 31 March 2025 11,100
As at 1 April 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 749 -
VAT 10,390 76
11,139 76
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 7,000 -
Accruals and deferred income 6,800 600
Directors' loan accounts 28,410 27,598
42,210 28,198
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 26,833 -
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Ms Elaine Galston (27,598 ) - (812 ) - (28,410 )
The above loan is interest free and has no fixed repayment terms.
Page 7