Bdaily Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 06071811

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	4	244		4,099
Cash at bank and in hand		444		893

		688		4,992
Creditors: Amounts Falling Due Within One Year	5	(600 )		(600 )

NET CURRENT ASSETS (LIABILITIES)			88		4,392

TOTAL ASSETS LESS CURRENT LIABILITIES			88		4,392

Creditors: Amounts Falling Due After More Than One Year	6		(1,863,771 )		(1,867,457 )

NET LIABILITIES			(1,863,683 )		(1,863,065 )

CAPITAL AND RESERVES
Called up share capital	7		170		170
Profit and Loss Account			(1,863,853 )		(1,863,235 )

SHAREHOLDERS' FUNDS			(1,863,683)		(1,863,065)

For the year ending 31 December 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 Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Roy Stanley

Director

8th September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Bdaily Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06071811 . The registered office is Spaceworks, Benton Park Road, Newcastle Upon Tyne, NE7 7LX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15
Motor Vehicles	25
Fixtures & Fittings	15
Computer Equipment	33

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 4)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	360
VAT	90	10
Other taxes and social security	-	1
Amounts owed by associates	154	3,728

	244	4,099

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Bdaily Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals	600	600

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	21,751	21,751
Other creditors (1)	1,842,020	1,845,706

	1,863,771	1,867,457

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	170	170

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