1 April 2024 false No description of principal activity Taxfiler 2024.6 04681257business:PrivateLimitedCompanyLtd2024-04-012025-03-31 046812572024-03-31 046812572024-04-012025-03-31 04681257business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 04681257business:AbridgedAccounts2024-04-012025-03-31 046812572025-03-31 04681257business:Director12024-04-012025-03-31 04681257business:Director22024-04-012025-03-31 04681257business:Director32024-04-012025-03-31 04681257business:Director42024-04-012025-03-31 04681257business:RegisteredOffice2024-04-012025-03-31 046812572024-03-31 04681257core:WithinOneYear2025-03-31 04681257core:WithinOneYear2024-03-31 04681257core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 04681257core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 04681257core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 04681257core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 04681257core:PreviouslyStatedAmount2025-03-31 04681257core:PreviouslyStatedAmount2024-03-31 04681257business:SmallEntities2024-04-012025-03-31 04681257countries:EnglandWales2024-04-012025-03-31 04681257core:PlantMachinery2024-04-012025-03-31 04681257core:ComputerEquipment2024-04-012025-03-31 046812572023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 04681257 (England and Wales)
BY DESIGN (CAMBRIDGE) LTD Unaudited accounts for the year ended 31 March 2025
BY DESIGN (CAMBRIDGE) LTD Unaudited accounts Contents
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BY DESIGN (CAMBRIDGE) LTD Company Information for the year ended 31 March 2025
Directors
Mr F Lowman Mrs M Lowman Mr M Knightley Mrs L Knightley
Company Number
04681257 (England and Wales)
Registered Office
31 CLIFTON ROAD CAMBRIDGE CB1 7EB
Accountants
M & JB Associates Ltd 7 Laxton Close Attleborough Norfolk NR17 1QY
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BY DESIGN (CAMBRIDGE) LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,556 
4,372 
Current assets
Inventories
58,964 
64,165 
Debtors
45,859 
34,879 
Cash at bank and in hand
111,259 
212,824 
216,082 
311,868 
Creditors: amounts falling due within one year
(193,895)
(255,226)
Net current assets
22,187 
56,642 
Net assets
25,743 
61,014 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
25,543 
60,814 
Shareholders' funds
25,743 
61,014 
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 21 July 2025 and were signed on its behalf by
Mrs M Lowman Director Company Registration No. 04681257
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BY DESIGN (CAMBRIDGE) LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
BY DESIGN (CAMBRIDGE) LTD is a private company, limited by shares, registered in England and Wales, registration number 04681257. The registered office is 31 CLIFTON ROAD, CAMBRIDGE, CB1 7EB.
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
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.
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.
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:
Plant & machinery
25% to 33.33% on Reducing Balance
Computer equipment
25% to 33.33% on Reducing Balance
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2024
76,624 
Additions
369 
At 31 March 2025
76,993 
Depreciation
At 1 April 2024
72,252 
Charge for the year
1,185 
At 31 March 2025
73,437 
Net book value
At 31 March 2025
3,556 
At 31 March 2024
4,372 
5
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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