REGISTERED NUMBER: 14724300 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 March 2026

for

B2V Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs K L Wilson

REGISTERED OFFICE:

Heron Cottage

Pebblehill Road

Betchworth

RH3 7BP

REGISTERED NUMBER:

14724300 (England and Wales)

ACCOUNTANTS:

Mandair & Co

Chartered Accountants

Partnership House

84 Lodge Road

Southampton

Hampshire

SO14 6RG

FIXED ASSETS

Intangible assets

5

10,500

12,000

Tangible assets

6

995

1,492

11,495

13,492

CURRENT ASSETS

Debtors

7

-

1,186

Cash at bank

660

1,027

660

2,213

CREDITORS

Amounts falling due within one year

8

11,626

13,012

NET CURRENT LIABILITIES

(10,966

)

(10,799

)

TOTAL ASSETS LESS CURRENT LIABILITIES

529

2,693

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

528

2,692

SHAREHOLDERS' FUNDS

529

2,693

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

Mrs K L Wilson - Director

1.	STATUTORY INFORMATION

B2V Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

15,000

AMORTISATION

At 1 April 2025

3,000

Charge for year

1,500

At 31 March 2026

4,500

NET BOOK VALUE

At 31 March 2026

10,500

At 31 March 2025

12,000

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

1,990

DEPRECIATION

At 1 April 2025

498

Charge for year

497

At 31 March 2026

995

NET BOOK VALUE

At 31 March 2026

995

At 31 March 2025

1,492

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

1,186

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

1,134

1,479

VAT

220

832

Directors' current accounts

9,507

10,006

Accrued expenses

765

695

11,626

13,012