BE DEFT LTD


Director	Ian Andrew Crocombe


Registered Address	30 Vicars Close
	London
	E9 7HT


Registered Number	12624904 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		5,910		5,209
			5,910		5,209
Current assets
Debtors	4	27,816		32,896
Cash at bank and on hand		33,194		39,397
		61,010		72,293
Creditors amounts falling due within one year	5	(12,435)		(30,783)
Net current assets (liabilities)			48,575		41,510
Total assets less current liabilities			54,485		46,719
Net assets			54,485		46,719
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			53,485		45,719
Shareholders' funds			54,485		46,719

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 September 2025, and are signed on its behalf by:

Ian Andrew Crocombe
Director
Registered Company No. 12624904

BE DEFT LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 24	9,664	9,664
Additions	3,215	3,215
At 31 December 24	12,879	12,879
Depreciation and impairment
At 01 January 24	4,455	4,455
Charge for year	2,514	2,514
At 31 December 24	6,969	6,969
Net book value
At 31 December 24	5,910	5,910
At 31 December 23	5,209	5,209

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	7,500	15,826
Amounts owed by associates and joint ventures / participating interests	17,725	16,710
Other debtors	1,777	-
Prepayments and accrued income	814	360
Total	27,816	32,896

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	-	194
Taxation and social security	10,635	28,097
Other creditors	-	992
Accrued liabilities and deferred income	1,800	1,500
Total	12,435	30,783


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Ian Andrew Crocombe	16,710	20,467	19,452	17,725
	16,710	20,467	19,452	17,725