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Registered number: 08989708
Buff Motion Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08989708
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,383 8,000
Tangible Assets 5 62,937 86,365
Investments 6 40,000 -
109,320 94,365
CURRENT ASSETS
Debtors 7 407,299 186,737
Cash at bank and in hand 73,891 89,588
481,190 276,325
Creditors: Amounts Falling Due Within One Year 8 (237,841 ) (69,413 )
NET CURRENT ASSETS (LIABILITIES) 243,349 206,912
TOTAL ASSETS LESS CURRENT LIABILITIES 352,669 301,277
Creditors: Amounts Falling Due After More Than One Year 9 (39,528 ) (49,839 )
NET ASSETS 313,141 251,438
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 313,041 251,338
SHAREHOLDERS' FUNDS 313,141 251,438
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Page 2
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
Mr Thomas Allen
Director
Ms Chloe Flexman
Director
18 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Buff Motion Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08989708 . The registered office is 1st Floor, 96 Church Street, Brighton, BN1 1UJ.
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. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to the profit and loss account over their estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5% Straight line
Motor Vehicles 20% Reducing balance
Computer Equipment 33% Straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. 
Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. 
The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. 
Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 
The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
2025 2024
Average number of employees, including directors: 11 9
11 9
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 8,000
As at 31 March 2025 8,000
Amortisation
As at 1 April 2024 -
Provided during the period 1,617
As at 31 March 2025 1,617
Net Book Value
As at 31 March 2025 6,383
As at 1 April 2024 8,000
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5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 April 2024 74,696 104,761 179,457
Additions - 6,087 6,087
As at 31 March 2025 74,696 110,848 185,544
Depreciation
As at 1 April 2024 14,939 78,153 93,092
Provided during the period 11,951 17,564 29,515
As at 31 March 2025 26,890 95,717 122,607
Net Book Value
As at 31 March 2025 47,806 15,131 62,937
As at 1 April 2024 59,757 26,608 86,365
6. Investments
Unlisted
£
Cost
As at 1 April 2024 -
Additions 40,000
As at 31 March 2025 40,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 40,000
As at 1 April 2024 -
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 316,580 145,168
Prepayments and accrued income 87,771 38,617
Other debtors 2,948 2,952
407,299 186,737
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,311 10,285
Trade creditors 7,735 459
Corporation tax 80,565 31,305
Other taxes and social security 12,185 -
VAT 63,508 19,130
Other creditors 2,336 1,629
Accruals and deferred income 61,201 6,605
237,841 69,413
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 39,528 49,839
10. Secured Creditors
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 49,839 60,124
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,311 10,285
Later than one year and not later than five years 39,528 49,839
49,839 60,124
49,839 60,124
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 19,312 11,667
19,312 11,667
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