Entourage BD Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08157506

		2024		2023 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		22,343		-
Tangible Assets	5		57,757		83,899

			80,100		83,899
CURRENT ASSETS
Debtors	6	2,616,961		1,639,571
Cash at bank and in hand		2,700,734		1,287,414

		5,317,695		2,926,985
Creditors: Amounts Falling Due Within One Year	7	(2,663,286 )		(1,247,776 )

NET CURRENT ASSETS (LIABILITIES)			2,654,409		1,679,209

TOTAL ASSETS LESS CURRENT LIABILITIES			2,734,509		1,763,108

PROVISIONS FOR LIABILITIES
Deferred Taxation			(14,348 )		(19,348 )

NET ASSETS			2,720,161		1,743,760

CAPITAL AND RESERVES
Called up share capital			100		100
Share premium account			59,978		59,978
Profit and Loss Account			2,660,083		1,683,682

SHAREHOLDERS' FUNDS			2,720,161		1,743,760

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Entourage BD Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 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

Mr Ross Barker

Director

5 September 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Entourage BD Ltd is a private company, limited by shares, incorporated in England & Wales. The registered company number is 08157506 . The registered office is Floor 4 & 5,26-28 Underwood Street, London, England, N1 7JQ.

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, net of discounts and value added taxes. Turnover is recognised based on the percentage of completion of a project.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are bespoke software development costs. It is amortised to profit and loss account over its estimated economic life.

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 and machinery	25% Straight line
Motor vehicles	25% Written Down Value
Office equipment	20% Straight line
Computer equipment	33% Straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and 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. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

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Entourage BD Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Foreign Currencies

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.

2.8. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. 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.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

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 asset reflects 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.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Entourage BD Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

	2024	2023
Average number of employees, including directors, during the year	54	47

	54	47

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2024	-
Additions	26,025

As at 31 December 2024	26,025

Amortisation
As at 1 January 2024	-
Provided during the period	3,682

As at 31 December 2024	3,682

Net Book Value
As at 31 December 2024	22,343

As at 1 January 2024	-

5. Tangible Assets

	Plant and machinery	Office equipment	Computer equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	18,927	66,171	62,952	148,050
Additions	-	1,922	22,946	24,868
Disposals	-	-	(2,992 )	(2,992 )

As at 31 December 2024	18,927	68,093	82,906	169,926

Depreciation
As at 1 January 2024	18,927	26,051	19,173	64,151
Provided during the period	-	18,705	31,148	49,853
Disposals	-	-	(1,835 )	(1,835 )

As at 31 December 2024	18,927	44,756	48,486	112,169

Net Book Value
As at 31 December 2024	-	23,337	34,420	57,757

As at 1 January 2024	-	40,120	43,779	83,899

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Entourage BD Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Debtors

	2024	2023 as restated
	£	£
Due within one year
Trade debtors	1,496,603	1,095,266
Amounts owed by group undertakings	746,207	-
Other debtors	374,151	544,305

	2,616,961	1,639,571

7. Creditors: Amounts Falling Due Within One Year

	2024	2023 as restated
	£	£
Trade creditors	95,428	75,320
Other creditors	1,773,620	655,469
Taxation and social security	794,238	516,987

	2,663,286	1,247,776

Other creditors due within one year are as follows:

	2024 £	2023 £
Pension payable	13,204	891
Accruals and deferred income	1,760,416	554,578
Dividends Payable	-	100,000

	1,773,620	655,469

8. Related Party Transactions

The amount due from the related party at the year end was £746,207 (2023 - £Nil)

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