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# LOOKING BEYOND LIMITED

## Company Registration Number:
14465982 (England and Wales)

## Unaudited abridged accounts for the year ended 31 December 2024

## Period of accounts

## Start date: 01 January 2024

## End date: 31 December 2024

# LOOKING BEYOND LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet |
Notes |

# LOOKING BEYOND LIMITED

## Balance sheet

As at 31 December 2024

| Notes | 2024 | 14 months to 31 December 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 0 | 163,777
Tangible assets: | 4 | 13,340 | 0
Investments: | 5 | 64,456 | 0
Total fixed assets: |  | 77,796 | 163,777
Current assets
Debtors: |  | 47 | 194,804
Cash at bank and in hand: |  | 998 | 5,758
Total current assets: |  | 1,045 | 200,562
Creditors: amounts falling due within one year: |  | (122,081) | (268,314)
Net current assets (liabilities): |  | (121,036) | (67,752)
Total assets less current liabilities: |  | (43,240) | 96,025
Creditors: amounts falling due after more than one year: |  | (9,510) | (153,374)
Total net assets (liabilities): |  | (52,750) | (57,349)
Capital and reserves
Called up share capital: |  | 2 | 2
Share premium account: |  | 189,999 | 189,999
Other reserves: |  | 5,435
Profit and loss account: |  | (248,186) | (247,350)
Shareholders funds: |  | (52,750) | (57,349)

The notes form part of these financial statements

# LOOKING BEYOND LIMITED

## Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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 this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 01 June 2026
and signed on behalf of the board by:

Name: IAN ALI BOGADO
Status: Director

The notes form part of these financial statements

# LOOKING BEYOND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably

## Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on a straight-line basis to write off the cost of each asset over its expected useful life, as follows: Plant and machinery,25% per annum; Office equipment,25% per annum; Computer equipment,33.3% per annum.

## Intangible fixed assets and amortisation policy

Intangible assets are stated at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is provided on a straight-line basis over the expected useful economic life of the asset (software development costs,5 years / 20% per annum). The assets are reviewed for impairment where there is an indication that the carrying amount may not be recoverable, and any amortisation or impairment is included in administrative expenses.

## Other accounting policies

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

# LOOKING BEYOND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 2. Employees

| 2024 | 14 months to 31 December 2023
--- | --- | ---
Average number of employees during the period | 0 | 0

# LOOKING BEYOND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 January 2024 | 163,777
At 31 December 2024 | 163,777
Amortisation |
At 01 January 2024 | 0
Charge for year | 163,777
At 31 December 2024 | 163,777
Net book value |
At 31 December 2024 | 0
At 31 December 2023 | 163,777

# LOOKING BEYOND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 January 2024 | 0
Additions | 17,787
At 31 December 2024 | 17,787
Depreciation |
At 01 January 2024 | 0
Charge for year | 4,447
At 31 December 2024 | 4,447
Net book value |
At 31 December 2024 | 13,340
At 31 December 2023 | 0

# LOOKING BEYOND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 5. Fixed investments

Fixed asset investments represent an investment in the share capital of an overseas company. The investment is stated at historical cost