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REGISTERED NUMBER: 08492553 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 December 2024

for

better decisions group Limited

better decisions group Limited (Registered number: 08492553)

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3 to 4

Notes to the financial statements 5 to 7


better decisions group Limited

Company Information
for the Year Ended 31 December 2024







Directors: C Kiock
T L Owen





Registered office: 62 Hatt Close
Moulton
Spalding
Lincolnshire
PE12 6PY





Business address: Holland House
16 High Street
Spalding
Lincolnshire
PE11 1TW





Registered number: 08492553 (England and Wales)





Accountants: Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
better decisions group Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of better decisions group Limited for the year ended 31 December 2024 which comprise the Statement of income and retained earnings, Statement of financial position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of better decisions group Limited, as a body, in accordance with the terms of our engagement letter dated 23 November 2018. Our work has been undertaken solely to prepare for your approval the financial statements of better decisions group Limited and state those matters that we have agreed to state to the Board of Directors of better decisions group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than better decisions group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that better decisions group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of better decisions group Limited. You consider that better decisions group Limited 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 financial statements of better decisions group Limited. 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 statutory financial statements.






Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB


20 August 2025

better decisions group Limited (Registered number: 08492553)

Statement of Financial Position
31 December 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 5 14,450 21,826

Current assets
Debtors 6 314,557 735,899
Cash at bank 125,028 131,302
439,585 867,201
Creditors
Amounts falling due within one year 7 261,382 302,328
Net current assets 178,203 564,873
Total assets less current liabilities 192,653 586,699

Provisions for liabilities - 5,457
Net assets 192,653 581,242

Capital and reserves
Called up share capital 9 2 2
Retained earnings 192,651 581,240
Shareholders' funds 192,653 581,242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

better decisions group Limited (Registered number: 08492553)

Statement of Financial Position - continued
31 December 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2025 and were signed on its behalf by:




C Kiock - Director



T L Owen - Director


better decisions group Limited (Registered number: 08492553)

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. Statutory information

better decisions group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment - 25 % on a straight line basis
Fixtures and Fittings - 25% on a straight line basis

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

better decisions group Limited (Registered number: 08492553)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


3. Accounting policies - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. Employees and directors

The average number of employees during the year was 20 (2023 - 19 ) .

5. Tangible fixed assets
Fixtures
and Office
fittings equipment Totals
£    £    £   
Cost
At 1 January 2024 4,400 47,888 52,288
Additions - 5,233 5,233
At 31 December 2024 4,400 53,121 57,521
Depreciation
At 1 January 2024 2,938 27,524 30,462
Charge for year 1,100 11,509 12,609
At 31 December 2024 4,038 39,033 43,071
Net book value
At 31 December 2024 362 14,088 14,450
At 31 December 2023 1,462 20,364 21,826

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 127,439 337,977
Amounts owed by group undertakings 58,767 388,457
Other debtors 500 500
Corporation tax 46,633 -
Deferred tax asset 70,949 -
Prepayments and accrued income 10,269 8,965
314,557 735,899

better decisions group Limited (Registered number: 08492553)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 16,453 15,776
Corporation tax - 44,587
Social security and other taxes 26,721 22,999
VAT 35,251 107,795
Pension liability 6,095 5,253
Directors' current accounts 1,394 1,082
Accruals and deferred income 175,468 104,836
261,382 302,328

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 22,042 22,042
Between one and five years 33,331 55,374
55,373 77,416

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary Shares 1.00 2 2

10. Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
C Kiock
Balance outstanding at start of year - 12,320
Amounts advanced - 518
Amounts repaid - (12,838 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The above figures are aggregated. Interest at 2% and 2.25% was charged to the overdrawn amounts.