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Registered number: 14553986 BEYONDSOFT CONSULTING (UK) LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
BEYONDSOFT CONSULTING (UK) LIMITED REGISTERED NUMBER: 14553986 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 757 |  | 895
|  |  | 757 |  | 895
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 735,634 |  | 339,574 |
Cash at bank and in hand |  | 559,836 |  | 114,064 |
|  | 1,295,470 |  | 453,638 |
Creditors: amounts falling due within one year | 6 | (1,059,604) |  | (283,134) |
Net current assets |  |  | 235,866 |  | 170,504
Total assets less current liabilities |  |  | 236,623 |  | 171,399
Net assets |  |  | 236,623 |  | 171,399
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100,000 |  | 100,000
Profit and loss account |  |  | 136,623 |  | 71,399
|  |  | 236,623 |  | 171,399
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 September 2025.
X Jin
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
BEYONDSOFT CONSULTING (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | General information
Beyondsoft Consulting (UK) Limited is a private company limited by shares, incorporated in England and Wales (registered number: 14553986). Its registered office is Birchin Court, 5th Floor, 19-25 Birchin Lane, London, EC3V 9DU. The principal activity throughout the year continued to be that of software development and trade. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of income and retained earnings except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 2
BEYONDSOFT CONSULTING (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Taxation
Tax is recognised in the Statement of Income & Retained Earnings except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 15% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income or Retained Earnings. Page 3
BEYONDSOFT CONSULTING (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically aged payables and recievables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2023 - 2).
Page 4
BEYONDSOFT CONSULTING (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 918
| At 31 December 2024 | 918
| Depreciation |
| At 1 January 2024 | 23
| Charge for the period on owned assets | 138
| At 31 December 2024 | 161
| Net book value |
| At 31 December 2024 | 757
| At 31 December 2023 | 895
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 715,938 | 316,657
| Other debtors | - | 18,641
| Prepayments | 19,696 | 4,276
|  | 735,634 | 339,574
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BEYONDSOFT CONSULTING (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 30,145 | 99,347
| Amounts owed to group undertakings | 687,820 | -
| Corporation tax | 24,263 | 21,518
| Other taxation and social security | 34,340 | -
| Accruals | 283,036 | 162,269
|  | 1,059,604 | 283,134
7. | Controlling party
Beyondsoft Consulting (UK) Limited is 100% owned by Beyondsoft International (Singapore) Pte Ltd, who in turn is ultimately control by Beyondsoft Corporation, company trading number 002649, a public company traded at the ShenZhen stock exchange.
8. | Auditors' information
The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified. The audit report was signed on 16 September 2025 by Howard Freeman (Senior Statutory Auditor) on behalf of Shorts Chartered Accountants.
Page 6