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Registered Number: 10124924
England and Wales
Unaudited Financial Statements
for the year ended 30 April 2025
for
BDEVIOUS LTD

Registered Number: 10124924 Bdevious Ltd Balance Sheet As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | - |  | 148
|  | - |  | 148
Current assets |  |  |
Debtors | 4 | 7,217 |  | 7,047
Cash at bank and in hand |  | 20,038 |  | 14,797
|  | 27,255 |  | 21,844
Creditors: amount falling due within one year | 5 | (14,138) |  | (12,872)
Net current assets |  | 13,117 |  | 8,972
Total assets less current liabilities |  | 13,117 |  | 9,120
Provisions for liabilities | 6 | - |  | (28)
Net assets |  | 13,117 |  | 9,092
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 13,115 |  | 9,090
Shareholders' funds |  | 13,117 |  | 9,092
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 05 November 2025 and were signed on its behalf by:
------------------------------- Mr Dominic Kresten Vermeulen-Smith Director
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Bdevious Ltd Notes to the Financial Statements For the year ended 30 April 2025
General Information Bdevious Ltd is a private company, limited by shares, registered in England and Wales, registration number 10124924, registration address 92 Toronto Road, Farm Lane, Portsmouth, Hampshire, PO2 7QE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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 taxation 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Office and Computer Equipment | 3 years Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Office and Computer Equipment |  | Total
| £ |  | £
At 01 May 2024 | 2,488 |  | 2,488
Additions | - |  | -
Disposals | - |  | -
At 30 April 2025 | 2,488 |  | 2,488
Depreciation
At 01 May 2024 | 2,340 |  | 2,340
Charge for year | 148 |  | 148
On disposals | - |  | -
At 30 April 2025 | 2,488 |  | 2,488
Net book values
Closing balance as at 30 April 2025 | - |  | -
Opening balance as at 01 May 2024 | 148 |  | 148
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 160 |  | 297
Prepayments & Accrued Income | 7,057 |  | 6,750
| 7,217 |  | 7,047
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 332 |  | 128
Corporation Tax | 9,733 |  | 8,252
Accrued Expenses | - |  | 518
Directors' Current Accounts | 344 |  | 375
VAT | 3,729 |  | 3,599
| 14,138 |  | 12,872
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | - |  | 28
| - |  | 28
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