Places ByOthers Ltd

Places ByOthers Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Current assets
Stocks	3	96,064	96,064
Debtors	4	1,430	1,541
Cash at bank and in hand		166	8,167
		97,660	105,772
Creditors: amount falling due within one year	5	(159,140)	(163,638)
Net current assets		(61,480)	(57,866)

Total assets less current liabilities		(61,480)	(57,866)
Provisions for liabilities	6	11,681	10,994
Net assets		(49,799)	(46,872)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(49,800)	(46,873)
Shareholders' funds		(49,799)	(46,872)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 financial statements were approved by the director on 17 June 2026 and were signed by:

-------------------------------
Richard Keys
Director

Places ByOthers Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Places ByOthers Ltd is a private company, limited by shares, registered in England and Wales, registration number 13229925, registration address 128 City Road, London, EC1V 2NX.

The presentation currency is £ sterling.

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 Value Added Tax and 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

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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 1 (2025 : 1).

Stocks

	2026 £		2025 £
Stocks	96,064		96,064
	96,064		96,064

Debtors: amounts falling due within one year

	2026 £	2025 £
Amount Owed by Group Undertakings	1,245	1,250
VAT	185	291
	1,430	1,541

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	132	0
Amounts Owed to Group Undertakings	141,803	139,257
Accrued Expenses	685	662
Other Creditors	1,272	1,271
Directors' Current Accounts	15,248	22,448
	159,140	163,638

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	(11,681)		(10,994)
	(11,681)		(10,994)

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2026 £	2025 £	2026 £	2025 £
ByOthers Studio Ltd	1,200	0	(88,937)	(85,637)
Hily Ltd	0	0	(50,320)	(50,320)
Built ByOthers	0	0	1,250	1,250

The Parent company is ByOthers Studio Ltd, a company incorporated in England and Wales. It's registered office is 128 City Road, London, United Kingdom, EC1V 2NX. The controlling party of that party is Richard Keys.
The subsidiary company is Hily Ltd, a company incorporated in England and Wales. It's registered office is 128 City Road, London, United Kingdom, EC1V 2NX. The controlling party of that party is Richard Keys.
The subsidiary company is Built ByOthers Ltd, a company incorporated in England and Wales. It's registered office is 128 City Road, London, United Kingdom, EC1V 2NX. The controlling party of that party is Richard Keys.


Registered Number: 13229925
England and Wales
PLACES BYOTHERS LTD

Unaudited Financial Statements

Period of accounts Start date: 01 February 2025 End date: 31 January 2026