Company Registration No. 10913606 (England and Wales)
B Compliant Ltd
Unaudited accounts
for the year ended 31 March 2025
B Compliant Ltd
Unaudited accounts
Contents
B Compliant Ltd
Company Information
for the year ended 31 March 2025
Directors
Victoria Pearce
Jeremy Smith
Company Number
10913606 (England and Wales)
Registered Office
378-380 Deansgate
Manchester
M3 4LY.
B Compliant Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
3,561
1,702
Cash at bank and in hand
56,411
52,751
Creditors: amounts falling due within one year
(118,285)
(70,167)
Net current assets
40,938
30,390
Total assets less current liabilities
64,499
52,092
Creditors: amounts falling due after more than one year
(24,172)
(28,970)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
39,337
22,643
Shareholders' funds
39,437
22,743
For the year ending 31 March 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 5 December 2025 and were signed on its behalf by
Victoria Pearce
Director
Company Registration No. 10913606
B Compliant Ltd
Notes to the Accounts
for the year ended 31 March 2025
B Compliant Ltd is a private company, limited by shares, registered in England and Wales, registration number 10913606. The registered office is 378-380 Deansgate, Manchester, M3 4LY..
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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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
3 years
Computer equipment
2 years
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
B Compliant Ltd
Notes to the Accounts
for the year ended 31 March 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Investments in shares are included at fair value.
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
4,393
20,742
25,135
At 31 March 2025
4,807
24,211
29,018
At 1 April 2024
3,503
19,930
23,433
Charge for the year
437
1,587
2,024
At 31 March 2025
3,940
21,517
25,457
At 31 March 2025
867
2,694
3,561
At 31 March 2024
890
812
1,702
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Investments
Other investments
Valuation at 1 April 2024
20,000
Valuation at 31 March 2025
20,000
Amounts falling due within one year
Trade debtors
17,505
15,088
Accrued income and prepayments
1,758
553
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Investments held as current assets
2025
2024
Unlisted investments
81,384
30,000
B Compliant Ltd
Notes to the Accounts
for the year ended 31 March 2025
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
3,921
3,921
Trade creditors
5,761
1,681
Taxes and social security
53,304
34,556
Other creditors
1,035
1,214
Loans from directors
788
15,755
9
Creditors: amounts falling due after more than one year
2025
2024
10
Average number of employees
During the year the average number of employees was 6 (2024: 6).