Buzzflyer Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05860283

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		111,876		113,599

			111,876		113,599
CURRENT ASSETS
Stocks	5	55,720		96,475
Debtors	6	304,111		368,974
Cash at bank and in hand		142,983		142,589

		502,814		608,038
Creditors: Amounts Falling Due Within One Year	7	(52,507 )		(136,255 )

NET CURRENT ASSETS (LIABILITIES)			450,307		471,783

TOTAL ASSETS LESS CURRENT LIABILITIES			562,183		585,382

Creditors: Amounts Falling Due After More Than One Year	8		-		(10,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,184 )		(1,737 )

NET ASSETS			560,999		573,645

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			560,899		573,545

SHAREHOLDERS' FUNDS			560,999		573,645

Page 1

Page 2

Buzzflyer Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Jonathan Cleave

Director

25th September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Buzzflyer Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05860283 . The registered office is 9 Byford Court, Crockatt Road, Hadleigh, Suffolk, IP7 6RD.

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 or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	0%
Plant & Machinery	20% on cost
Motor Vehicles	20% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	33.3% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 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.

...CONTINUED

Page 3

Page 4

Buzzflyer Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation - continued

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 assets reflect 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.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 July 2024	106,375	1,277	24,632	17,554
Additions	-	-	-	1,845

As at 30 June 2025	106,375	1,277	24,632	19,399

Depreciation
As at 1 July 2024	-	1,079	24,632	14,990
Provided during the period	-	42	-	1,211

As at 30 June 2025	-	1,121	24,632	16,201

Net Book Value
As at 30 June 2025	106,375	156	-	3,198

As at 1 July 2024	106,375	198	-	2,564


	Computer Equipment	Total
	£	£
Cost
As at 1 July 2024	14,982	164,820
Additions	333	2,178

As at 30 June 2025	15,315	166,998

Depreciation
As at 1 July 2024	10,520	51,221
Provided during the period	2,648	3,901

As at 30 June 2025	13,168	55,122

Net Book Value
As at 30 June 2025	2,147	111,876

As at 1 July 2024	4,462	113,599

Page 4

Page 5

Buzzflyer Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

5. Stocks

	2025	2024
	£	£
Stock	55,720	96,475

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	67,808	59,531
Other debtors	236,303	289,709

	304,111	349,240
Due after more than one year
Other debtors	-	19,734

	304,111	368,974

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,107	23,394
Other loans	10,000	10,000
Other creditors	15,716	14,035
Taxation and social security	16,684	88,826

	52,507	136,255

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	-	10,000

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Mr Jonathan Cleave	58,470	-	58,470	-	-

The above loan is unsecured, interest free and repayable on demand.

Page 5