REGISTERED NUMBER: 01218517 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

BDISTINCTIVE LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

B Nicholas

SECRETARY:

Mrs C A Nicholas

REGISTERED OFFICE:

Manufactory House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

REGISTERED NUMBER:

01218517 (England and Wales)

ACCOUNTANTS:

Cook & Partners Limited

Manufactory House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

The director presents his report with the financial statements of the company for the year ended 31st December 2024.

DIRECTOR

B Nicholas held office during the whole of the period from 1st January 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

B Nicholas - Director

5th September 2025

CURRENT ASSETS

Debtors

5

1,478

1,556

Cash at bank

516

10

1,994

1,566

CREDITORS

Amounts falling due within one year

6

575

574

NET CURRENT ASSETS

1,419

992

TOTAL ASSETS LESS CURRENT LIABILITIES

1,419

992

CREDITORS

Amounts falling due after more than one year

7

20,033

15,690

NET LIABILITIES

(18,614

)

(14,698

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(18,714

)

(14,798

)

SHAREHOLDERS' FUNDS

(18,614

)

(14,698

)

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

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

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th September 2025 and were signed by:

B Nicholas - Director

1.	STATUTORY INFORMATION

BDistinctive 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Going Concern Justification

The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 31 December 2024 have been prepared using the going concern basis of accounting.

Revenue

Revenue - Described as turnover - is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services.

Revenue is recognised on the provision of services once completed.

Tangible fixed assets

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

Fixtures and fittings

-

33% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st January 2024

and 31st December 2024

41,438

DEPRECIATION

At 1st January 2024

and 31st December 2024

41,438

NET BOOK VALUE

At 31st December 2024

-

At 31st December 2023

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Tax

1,076

1,076

VAT

402

480

1,478

1,556

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

-

(1

)

Accrued expenses

575

575

575

574

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Directors Loan Account

20,033

15,690

8.	ULTIMATE CONTROLLING PARTY

The controlling party is B Nicholas.