Registered number
07517383
BUSINESS CLOUD INTEGRATION LIMITED
Filleted Accounts
28 February 2025
BUSINESS CLOUD INTEGRATION LIMITED
Registered number: 07517383
Balance Sheet
as at 28 February 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 846,710 898,713
Tangible assets 4 31,608 29,823
Investments 5 - 1
878,318 928,537
Current assets
Debtors 6 930,709 647,191
Cash at bank and in hand 952,070 685,562
1,882,779 1,332,753
Creditors: amounts falling due within one year 7 (379,461) (287,356)
Net current assets 1,503,318 1,045,397
Total assets less current liabilities 2,381,636 1,973,934
Creditors: amounts falling due after more than one year 8 (17,500) (32,500)
Net assets 2,364,136 1,941,434
Capital and reserves
Called up share capital 100 100
Profit and loss account 2,364,036 1,941,334
Shareholders' funds 2,364,136 1,941,434
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs S K Sumner
Director
Approved by the board on 22 April 2025
BUSINESS CLOUD INTEGRATION LIMITED
Notes to the Accounts
for the year ended 28 February 2025
1 Accounting policies
Basis of preparation
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. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Research and development expenditure
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasilibilty can be demonstrated.
Intangible fixed assets other than goodwill
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date, where it is probable that expected future economic benefits that are attributable to the asset will flow to the entity, and the fair value of the asset can be measured reliably; the intangible asset arises from contractual legal rights and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the costs or valuation of assets less their residual values over their useful lives on the following bases:
Research & Development over 6 years
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings and equipment 25% straight line
Computer equipment 33.33% straight line
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 15 15
3 Intangible fixed assets £
Research & Development
Cost
At 1 March 2024 2,045,372
Additions 346,671
At 28 February 2025 2,392,043
Amortisation
At 1 March 2024 1,146,659
Provided during the year 398,674
At 28 February 2025 1,545,333
Net book value
At 28 February 2025 846,710
At 29 February 2024 898,713
R & D expenditure is being written off in equal instalments over its estimated ecomomic life of 6 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 March 2024 83,877
Additions 24,525
At 28 February 2025 108,402
Depreciation
At 1 March 2024 54,054
Charge for the year 22,740
At 28 February 2025 76,794
Net book value
At 28 February 2025 31,608
At 29 February 2024 29,823
5 Investments
Other
investments
£
Cost
At 1 March 2024 1
Disposals (1)
At 28 February 2025 -
6 Debtors 2025 2024
£ £
Trade debtors 245,217 166,072
Other debtors 685,492 481,119
930,709 647,191
7 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 15,000 15,000
Trade creditors 4,138 12,349
Taxation and social security costs 217,021 96,798
Other creditors 143,302 163,209
379,461 287,356
8 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 17,500 32,500
9 Pension commitments
The Company makes pension contributions to approved pension schemes. The total contributions made during the year amounted to £128,656 (£128,799 in the year to 29 February 2024).
10 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Mr A B Sumner
Loan 179,237 76,654 255,891
Mrs S K Sumner
Loan 179,237 76,654 255,891
358,474 153,308 - 511,782
11 Controlling party
Mr A Sumner and Mrs S Sumner, who are the Directors of the company, hold 100% of the share capital.
12 Other information
BUSINESS CLOUD INTEGRATION LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
85 Great Portland Street
First Floor
London
W1W 7LT
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