Bamboo Revenue Limited Accounts






Bamboo Revenue Limited

	Company No. 05891045
		Information for Filing with The Registrar
		31 October 2025

at	31 October 2025
Company No.		05891045	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	5,759	3,619

	Investments		6	27,515	85,101
				33,274	88,720
Current assets

	Debtors			65,796	80,908

	Cash at bank and in hand			681,693	441,443
				747,489	522,351
Creditors: Amount falling due within one year				(201,045)	(163,045)
Net current assets				546,444	359,306
Total assets less current liabilities				579,718	448,026

Provisions for liabilities
	Deferred taxation		7	(1,440)	-

Net assets				578,278	448,026

Capital and reserves
	Called up share capital			200	200



	Profit and loss account		9	578,078	447,826

Total equity				578,278	448,026



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 October 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 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.

All the members have consented to the preparation of abridged financial statements for the year ended 31 October 2025 in accordance with the Companies Act 2006.

As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 25 June 2026 and signed on its behalf by:
C. Burr
Director
25 June 2026

for the year ended 31 October 2025

General information

Bamboo Revenue Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05891045

Its registered office is:

45 Fitzroy Street

2nd Floor

London

W1T 6EB

The abridged accounts have been prepared in accordance and comply with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006, including the provisions permitting an abridged profit and loss account and balance sheet to be prepared.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;
• the Company retains neither continuing managerial involvement to the degree usually associated with
ownership nor effective control over the goods sold;
• 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.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

33.33% Straight Line

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to the Company are
classified as operating leases.
Assets held under finance leases are initially recognised as assets of the Company at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which
case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting
policy above).
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense
on a straight-line basis.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	4	4

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	100,976	76,283

		Total corporation tax	100,976	76,283

		Origination and reversal of timing differences	1,440	-

		Total deferred tax	1,440	-

		Tax on profit on ordinary activities	102,416	76,283

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		1749	£	£
		Profit on ordinary activities before tax	402,667	300,017

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	100,667	75,004
		Expenses not deductible for tax purposes	1,749	1,279




		Tax on profit on ordinary activities	102,416	76,283

5	Tangible fixed assets
			Total
			£
		Cost or revaluation
		At 1 November 2024	11,739
		Additions	7,079



		At 31 October 2025	18,818
		Depreciation
		At 1 November 2024	8,120
		Charge for the year	4,939



		At 31 October 2025	13,059
		Net book values
		At 31 October 2025	5,759
		At 31 October 2024	3,619

6	Investments
			Total
			£
		Cost or valuation
		At 1 November 2024	85,101


		Disposals	(57,586)
		At 31 October 2025	27,515
		Provisions/Impairment





		Net book values
		At 31 October 2025	27,515
		At 31 October 2024	85,101

7	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£

		Charge to the profit and loss account for the period	1,440	1,440

		At 31 October 2025	1,440	1,440


			2025	2024
			£	£



		Other timing differences	1,440	-
			1,440	-

Share Capital

Alloted, called up & fully paid -100 Ordinary A & 100 Ordinary shares of £1 each.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	170,000	130,000

			170,000	130,000

		Dividends by type:

		Equity dividends	170,000	130,000
			170,000	130,000