Buon Apps Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07079672

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		167,663		191,211

			167,663		191,211
CURRENT ASSETS
Stocks	6	41,088		47,191
Debtors	7	429,377		336,091
Cash at bank and in hand		61,624		164,064

		532,089		547,346
Creditors: Amounts Falling Due Within One Year	8	(231,692 )		(219,784 )

NET CURRENT ASSETS (LIABILITIES)			300,397		327,562

TOTAL ASSETS LESS CURRENT LIABILITIES			468,060		518,773

Creditors: Amounts Falling Due After More Than One Year	9		(10,220 )		(20,899 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(11,277 )		(14,759 )

NET ASSETS			446,563		483,115

CAPITAL AND RESERVES
Called up share capital	11		11		11
Profit and Loss Account			446,552		483,104

SHAREHOLDERS' FUNDS			446,563		483,115

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Buon Apps Ltd.

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Alessandro Proietti Tocca

Director

22/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Buon Apps Ltd. Registered number 07079672 is a limited by shares company incorporated in England & Wales. The Registered Office is 50 Mill Way, Otley, LS21 1FE.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been amortised to profit and loss account over its estimated economic life.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold	10% Straight Line
Plant & Machinery	20% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	20% Reducing balance
Computer Equipment	25% Reducing balance

2.5. 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.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 40 (2023: 45)

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Buon Apps Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	18,000

As at 31 December 2024	18,000

Amortisation
As at 1 January 2024	18,000

As at 31 December 2024	18,000

Net Book Value
As at 31 December 2024	-

As at 1 January 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2024	31,198	140,627	9,879	312,624
Additions	-	-	-	13,077

As at 31 December 2024	31,198	140,627	9,879	325,701

Depreciation
As at 1 January 2024	6,234	88,763	8,890	206,124
Provided during the period	3,120	10,400	247	23,158

As at 31 December 2024	9,354	99,163	9,137	229,282

Net Book Value
As at 31 December 2024	21,844	41,464	742	96,419

As at 1 January 2024	24,964	51,864	989	106,500


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2024	13,149	507,477
Additions	1,825	14,902

As at 31 December 2024	14,974	522,379

Depreciation
As at 1 January 2024	6,255	316,266
Provided during the period	1,525	38,450

As at 31 December 2024	7,780	354,716

...CONTINUED

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Buon Apps Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024	7,194	167,663

As at 1 January 2024	6,894	191,211

6. Stocks

	2024	2023
	£	£
Stock	41,088	47,191

7. Debtors

	2024	2023
	£	£
Due within one year
Prepayments and accrued income	6,307	4,528
Other debtors	36,869	47,730

	43,176	52,258
Due after more than one year
Amounts owed by other participating interests	386,201	283,833

	429,377	336,091

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	70,858	106,102
Bank loans and overdrafts	10,800	10,800
Corporation tax	52,182	41,763
Other taxes and social security	56,152	53,992
Other creditors	34,225	52
Accruals and deferred income	7,475	7,075

	231,692	219,784

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

	2024	2023
	£	£
Bank loans	10,220	20,899

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2024	2023
	£	£
Other timing differences	11,277	14,759

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Buon Apps Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

11. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	11	11

	2024	2023
Allotted, called up and fully paid	£	£
10 Ordinary A shares of £ 1.000 each	10	10
1 Ordinary B shares of £ 1.000 each	1	1

	11	11

12. Directors Advances, Credits and Guarantees

At the balance sheet date the directors had a balance owing to the company of £29,088 (2020:£29,800).

13. Dividends

	2024	2023
	£	£
On equity shares:
Final dividend paid	178,255	156,942

14. Ultimate Controlling Party

The company is under the control of the directors who own and control the entire issued share capital of the company.