REGISTERED NUMBER: 06939241 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

The Buyers Buddy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A D Hale

REGISTERED OFFICE:

Wyvols Court

Basingstoke Road

Swallowfield

Reading

Berkshire

RG7 1WY

REGISTERED NUMBER:

06939241 (England and Wales)

ACCOUNTANTS:

J & C Accountants Ltd

Wyvols Court

Basingstoke Road

Swallowfield

Reading

Berkshire

RG7 1WY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,799

259,398

Investments

6

2,380,573

2,264,183

2,383,372

2,523,581

CURRENT ASSETS

Debtors

7

1,094

2,658

Cash at bank

965,054

761,410

966,148

764,068

CREDITORS

Amounts falling due within one year

8

79,486

170,959

NET CURRENT ASSETS

886,662

593,109

TOTAL ASSETS LESS CURRENT LIABILITIES

3,270,034

3,116,690

PROVISIONS FOR LIABILITIES

532

962

NET ASSETS

3,269,502

3,115,728

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,269,402

3,115,628

SHAREHOLDERS' FUNDS

3,269,502

3,115,728

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 31 August 2025 and were signed by:

A D Hale - Director

1.	STATUTORY INFORMATION

The Buyers Buddy Limited is a private company, limited by shares, registered in England & Wales. The company's registered number is 06939241. The registered office address is Wyvols Court, Basingstoke Road, Swallowfield, Reading, RG7 1WY. The business address is Hyde End Coach House, Hyde End Road, Shinfield, Reading,RG2 9EU.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods and services excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

10,000

AMORTISATION

At 1 June 2024

and 31 May 2025

10,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Office

property

equipment

Totals

£

£

£

COST

At 1 June 2024

308,134

17,814

325,948

Disposals

(308,134

)

(12,526

)

(320,660

)

At 31 May 2025

-

5,288

5,288

DEPRECIATION

At 1 June 2024

53,799

12,751

66,550

Charge for year

-

494

494

Eliminated on disposal

(53,799

)

(10,756

)

(64,555

)

At 31 May 2025

-

2,489

2,489

NET BOOK VALUE

At 31 May 2025

-

2,799

2,799

At 31 May 2024

254,335

5,063

259,398

6.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 June 2024

2,264,183

Revaluations

116,390

At 31 May 2025

2,380,573

NET BOOK VALUE

At 31 May 2025

2,380,573

At 31 May 2024

2,264,183

Cost or valuation at 31 May 2025 is represented by:

Listed

investments

£

Valuation in 2025

2,380,573

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.5.25

31.5.24

£

£

Cost

1,900,000

1,900,000

Fixed asset investments were valued on an open market basis on 31 May 2025 by St James Place .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

1,094

2,658

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

1,995

1,705

Taxation and social security

67,802

110,993

Other creditors

9,689

58,261

79,486

170,959