1 January 2025 v2025.63.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP123721462025-01-012025-08-31123721462025-08-31123721462024-12-3112372146core:WithinOneYear2024-12-3112372146core:ShareCapital2025-08-3112372146core:ShareCapital2024-12-3112372146core:OtherReservesSubtotal2024-12-3112372146core:RetainedEarningsAccumulatedLosses2025-08-3112372146core:RetainedEarningsAccumulatedLosses2024-12-3112372146bus:Director12025-01-012025-08-3112372146bus:RegisteredOffice2025-01-012025-08-3112372146core:PlantMachinery2025-01-0112372146core:PlantMachinery2025-01-012025-08-3112372146core:PlantMachinery2024-12-311237214612025-01-012025-08-31123721462024-01-012024-12-3112372146countries:EnglandWales2025-01-012025-08-3112372146bus:AuditExemptWithAccountantsReport2025-01-012025-08-3112372146bus:PrivateLimitedCompanyLtd2025-01-012025-08-3112372146bus:SmallEntities2025-01-012025-08-3112372146bus:FullAccounts2025-01-012025-08-31
Company registration number:
12372146
Bytepitch UK Limited
Unaudited Filleted Financial Statements for the period ended
31 August 2025
Alis Accountants Limited
The Lansdowne Building, 2 Lansdowne Road, Greater London, England, CR9 2ER, United Kingdom
Bytepitch UK Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Bytepitch UK Limited
Period ended
31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Bytepitch UK Limited
for the period ended
31 August 2025
which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
Bytepitch UK Limited
, as a body. My work has been undertaken solely to prepare for your approval the
financial statements
of
Bytepitch UK Limited
and state those matters that I have agreed to state to the Board of Directors of
Bytepitch UK Limited
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Bytepitch UK Limited
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Bytepitch UK Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and loss of
Bytepitch UK Limited
. You consider that
Bytepitch UK Limited
is exempt from the statutory audit requirement for the period.
I have not been instructed to carry out an audit or a review of the financial statements of Bytepitch UK Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Alis Accountants Limited
The Lansdowne Building
2 Lansdowne Road
Greater London
England
CR9 2ER
United Kingdom
Bytepitch UK Limited
Statement of Financial Position
31 August 2025
31 Aug 202531 Dec 2024
Note££
Fixed assets    
Tangible assets 5 -  
654
 
Current assets    
Debtors 6 -  
19,777
 
Cash at bank and in hand
2,481
 
57,701
 
2,481
 
77,478
 
Creditors: amounts falling due within one year 7 -  
(66,449
 )
Net current assets
2,481
 
11,029
 
Total assets less current liabilities 2,481   11,683  
Capital and reserves    
Called up share capital
1
 
1
 
Other reserves -  
(133,415
 )
Profit and loss account
2,480
 
145,097
 
Shareholders funds
2,481
 
11,683
 
For the period ending
31 August 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
29 September 2025
, and are signed on behalf of the board by:
P M Barros Morgado
Director
Company registration number:
12372146
Bytepitch UK Limited
Notes to the Financial Statements
Period ended
31 August 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
85 Great Portland Street
,
First Floor
,
London
,
W1W 7LT
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - straight line over 3 years

4 Average number of employees

The average number of persons employed by the company during the period was Nil (2024: Nil).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 January 2025
2,441
 
Disposals
(2,441
 )
At
31 August 2025
 -  
Depreciation  
At
1 January 2025
1,787
 
Charge
653
 
Disposals
(2,440
 )
At
31 August 2025
 -  
Carrying amount  
At
31 August 2025
 -  
At 31 December 2024
654
 

6 Debtors

31 Aug 202531 Dec 2024
££
Trade debtors -  
17,773
 
Other debtors -  
2,004
 
-  
19,777
 

7 Creditors: amounts falling due within one year

31 Aug 202531 Dec 2024
££
Trade creditors -  
60,232
 
Taxation and social security -  
5,215
 
Other creditors -  
1,002
 
-  
66,449
 

8 Controlling party

The Ultimate controlling party is Bytepitch Software Engineering S.A.
The ultimate parent company is Bytepitch Software Engineering S.A., a company incorporated in Portugal. Their registered office is Rua Santos Pousada, 441 4000-486 Porto Portugal.