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Registered Number: 07216499
England and Wales
Abridged Accounts
for the year ended 30 April 2025
for
BETULA LTD

Betula Ltd Contents Page For the year ended 30 April 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 07216499 Betula Ltd Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | - |  | 123
Investments | 4 | 304,146 |  | 282,550
|  | 304,146 |  | 282,673
Current assets |  |  |
Cash at bank and in hand |  | 12,896 |  | 25,586
Creditors: amount falling due within one year |  | (21,026) |  | (20,854)
Net current assets |  | (8,130) |  | 4,732
Total assets less current liabilities |  | 296,016 |  | 287,405
Net assets |  | 296,016 |  | 287,405
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | 295,916 |  | 287,305
Shareholders' funds |  | 296,016 |  | 287,405
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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 21 December 2025 and were signed on its behalf by:
------------------------------- Mark Gompels Director | ------------------------------- Catherine Gompels Director
1

Betula Ltd Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information Betula Ltd is a private company, limited by shares, registered in England and Wales, registration number 07216499, registration address Suite E6, Gemini House, Hargreaves Road, Swindon, SN25 5AZ. The trading address of the company is Amazondean, Stock Park Road South, Bristol, BS9 1LS. 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 comprises the invoiced value of goods and services supplied by the company, net of trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted 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:
Computer Equipment | 3 years Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 May 2024 | 2,507 |  | 2,507
Additions | - |  | -
Disposals | - |  | -
At 30 April 2025 | 2,507 |  | 2,507
Depreciation
At 01 May 2024 | 2,384 |  | 2,384
Charge for year | 123 |  | 123
On disposals | - |  | -
At 30 April 2025 | 2,507 |  | 2,507
Net book values
Closing balance as at 30 April 2025 | - |  | -
Opening balance as at 01 May 2024 | 123 |  | 123
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 May 2024 | 282,550 |  | 282,550
Additions | 15,745 |  | 15,745
Disposals | - |  | -
Revaluations | 5,851 |  | 5,851
At 30 April 2025 | 304,146 |  | 304,146
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2