B SQUARED STUDIO LTD

B SQUARED STUDIO LTD

Statement of Financial Position

As at 31 July 2025

	£	2025 £	£	2024 £
Fixed assets		1,085		1,031
Current assets	7,296		10,787
Creditors: amount falling due within one year	(11,427)		(10,845)
Net current assets/(liabilities)		(4,131)		(58)
Total assets less current liabilities		(3,046)		973
Provisions for liabilities		-		(196)
Net assets/(liabilities)		(3,046)		777


Capital and reserves		(3,046)		777

For the year ended 31 July 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
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.

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

---------------------------------------------

Safia Said Belhaj
Director

Date approved: 02 July 2026

B SQUARED STUDIO LTD

Notes to the Accounts

For the year ended 31 Jul 2025

Statutory Information

B Squared Studio Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 13525501, registration address 6 West Street, St Philip's, Bristol, BS2 0BH, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

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:

Plant and Machinery	33% Straight Line
Computer Equipment	15% Reducing Balance

Tangible fixed assets

Cost or Valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 August 2024	3,795	-	3,795
Additions	-	1,277	1,277
At 31 July 2025	3,795	1,277	5,072
Depreciation
At 01 August 2024	2,764	-	2,764
Charge for year	1,031	192	1,223
At 31 July 2025	3,795	192	3,987
Net book values
Closing balance as at 31 July 2025	-	1,085	1,085
Opening balance as at 01 August 2024	1,031	-	1,031

3.	Average number of employees Average number of employees during the year were 2 (2024: 2).