Budenberg 4B Group Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03221236 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Budenberg 4B Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J White

A Kania

SECRETARY:

REGISTERED OFFICE:

Unit B2 Stuart Road

Altrincham Business Park

Altrincham

Cheshire

WA14 5GJ

REGISTERED NUMBER:

03221236 (England and Wales)

ACCOUNTANTS:

BrierleyHolt (Accountants) Limited

78 Borough Road

Altrincham

Cheshire

WA15 9EJ

FIXED ASSETS

Tangible assets

4

-

Investments

5

924,831

CURRENT ASSETS

Debtors

6

339,522

46,978

Cash at bank

10,361

1,093

349,883

48,071

CREDITORS

Amounts falling due within one year

7

122,469

4,762

NET CURRENT ASSETS

227,414

43,309

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,152,245

968,140

CAPITAL AND RESERVES

Called up share capital

143,397

Share premium

20,041

Other reserves

363,000

Retained earnings

625,807

441,702

SHAREHOLDERS' FUNDS

1,152,245

968,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 19 February 2024 and were signed on its behalf by:

J White - Director

1.	STATUTORY INFORMATION

Budenberg 4B Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2023

and 31 December 2023

25,770

DEPRECIATION

At 1 January 2023

and 31 December 2023

25,770

NET BOOK VALUE

At 31 December 2023

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2023

and 31 December 2023

924,831

NET BOOK VALUE

At 31 December 2023

924,831

At 31 December 2022

924,831

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.23

31.12.22

£

Amounts owed by group undertakings

332,301

40,029

Other debtors

7,221

6,949

339,522

46,978

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.23

31.12.22

£

Trade creditors

-

450

Taxation and social security

48,022

4,312

Other creditors

74,447

-

122,469

4,762

Budenberg 4B Group Limited - Accounts to registrar (filleted) - small 23.1.2

Budenberg 4B Group Limited - Accounts to registrar (filleted) - small 23.1.2