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Company Registration No. 14923104 (England and Wales)
The Buddyhood Ltd Unaudited accounts for the year ended 30 June 2025
The Buddyhood Ltd Unaudited accounts Contents
Page
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The Buddyhood Ltd Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
112,110 
72,343 
Current assets
Debtors
6,886 
1 
Cash at bank and in hand
9,842 
516 
16,728 
517 
Creditors: amounts falling due within one year
(252,775)
(91,091)
Net current liabilities
(236,047)
(90,574)
Net liabilities
(123,937)
(18,231)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(123,938)
(18,232)
Shareholders' funds
(123,937)
(18,231)
For the year ending 30 June 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by
Andrew Stewart Home Cook Director Company Registration No. 14923104
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The Buddyhood Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
The Buddyhood Ltd is a private company, limited by shares, registered in England and Wales, registration number 14923104.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 June 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 8 June 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Ebooks publications
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2024
85,200 
Additions
72,790 
At 30 June 2025
157,990 
Amortisation
At 1 July 2024
12,857 
Charge for the year
33,023 
At 30 June 2025
45,880 
Net book value
At 30 June 2025
112,110 
At 30 June 2024
72,343 
Under CTA 2009 s.729, the amortisation and any impairment recognised in the accounts are allowable deductions for corporation tax purposes, as they are amounts recognised in accordance with accepted accounting practice (FRS 102).
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The Buddyhood Ltd Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
65 
- 
Accrued income and prepayments
6,820 
- 
Other debtors
1 
1 
6,886 
1 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(12,128)
(305)
Trade creditors
13,802 
- 
Amounts owed to group undertakings and other participating interests
12,490 
- 
Loans from directors
238,611 
91,396 
252,775 
91,091 
7
Average number of employees
During the year the average number of employees was 2 (2024: 0).
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