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byEloise Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09310512
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,600 12,241
Tangible Assets 5 2,895 3,011
9,495 15,252
CURRENT ASSETS
Stocks 6 63,372 65,515
Debtors 7 116,460 71,040
Cash at bank and in hand 80,214 80,326
260,046 216,881
Creditors: Amounts Falling Due Within One Year 8 (117,836 ) (125,287 )
NET CURRENT ASSETS (LIABILITIES) 142,210 91,594
TOTAL ASSETS LESS CURRENT LIABILITIES 151,705 106,846
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,277 ) (3,654 )
NET ASSETS 149,428 103,192
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 149,228 102,992
SHAREHOLDERS' FUNDS 149,428 103,192
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For the year ending 30 November 2024 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
Mrs Charlotte Drew
Director
28 August 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
byEloise Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09310512 . The registered office is C/O BWBCA Limited Office 44, A30 Business Centre, Okehampton, Devon, EX20 1BG.
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.
Related Party Exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
2.2. Turnover
Turnover represents net invoiced sales of goods, excluding value added tax. Sales are recorded on the date the order is received from the customer. Goods are dispatched to the customer either on the day that the order is received, or on the subsequent working day. Orders received but not dispatched at the balance sheet date are reallocated to deferred income.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and accumulated impairment losses.
Trademarks and Patents
Trademarks are amortised from the date they are accepted by the register over a 10 year basis.
Website Development
Website costs have been capitalised where an integral website element has been developed. The costs are amortised over 3 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:
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment straight line over 3 years
2.5. Leasing and Hire Purchase Contracts
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
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 balance sheet date.
Deferred Tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet 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.
2.8. Pensions
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.
2.9. Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 December 2023 2,828 26,797 29,625
Additions - 341 341
As at 30 November 2024 2,828 27,138 29,966
Amortisation
As at 1 December 2023 2,262 15,122 17,384
Provided during the period 283 5,699 5,982
As at 30 November 2024 2,545 20,821 23,366
Net Book Value
As at 30 November 2024 283 6,317 6,600
As at 1 December 2023 566 11,675 12,241
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5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 4,023 4,775 8,798
Additions - 815 815
Disposals - (885 ) (885 )
As at 30 November 2024 4,023 4,705 8,728
Depreciation
As at 1 December 2023 1,440 4,347 5,787
Provided during the period 617 314 931
Disposals - (885 ) (885 )
As at 30 November 2024 2,057 3,776 5,833
Net Book Value
As at 30 November 2024 1,966 929 2,895
As at 1 December 2023 2,583 428 3,011
6. Stocks
2024 2023
£ £
Stock 63,372 65,515
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 94,077 44,967
Other debtors 22,383 26,073
116,460 71,040
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 28,742 22,767
Amounts owed to group undertakings 18,814 45,783
Other creditors 33,926 20,582
Taxation and social security 36,354 36,155
117,836 125,287
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
200 Ordinary Shares of £ 1.00 each 200 200
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 1,468 1,360
1,468 1,360
11. Ultimate Controlling Party
The ultimate parent undertaking is byEloise AB, a company registered and incorporated in Sweden, the registered office of which is: Wallingatan 38, 4TR, Stockholm, Sweden 111 24.
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