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REGISTERED NUMBER: 06615733 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2023

FOR

BIVOUAC LIMITED

BIVOUAC LIMITED (REGISTERED NUMBER: 06615733)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BIVOUAC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2023







DIRECTOR: Mrs K A Goater





REGISTERED OFFICE: 3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED





REGISTERED NUMBER: 06615733 (England and Wales)





ACCOUNTANTS: CGA
Chartered Certified Accountants
3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED

BIVOUAC LIMITED (REGISTERED NUMBER: 06615733)

BALANCE SHEET
30TH JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,744 5,152
3,744 5,152

CURRENT ASSETS
Stocks 6,124 2,896
Debtors 6 3,907 6,698
Cash at bank 19,144 25,908
29,175 35,502
CREDITORS
Amounts falling due within one year 7 27,097 16,615
NET CURRENT ASSETS 2,078 18,887
TOTAL ASSETS LESS CURRENT LIABILITIES 5,822 24,039

PROVISIONS FOR LIABILITIES 712 979
NET ASSETS 5,110 23,060

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,010 22,960
SHAREHOLDERS' FUNDS 5,110 23,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 13th November 2023 and were signed by:





Mrs K A Goater - Director


BIVOUAC LIMITED (REGISTERED NUMBER: 06615733)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023

1. STATUTORY INFORMATION

Bivouac 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 represents net invoiced services, excluding value added tax.

Revenue is recognised once the service has been completed and where it is virtually certain that payment will be received.

Goodwill
Goodwill has been fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 NIL (2022 - NIL).

BIVOUAC LIMITED (REGISTERED NUMBER: 06615733)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st July 2022
and 30th June 2023 15,000
AMORTISATION
At 1st July 2022
and 30th June 2023 15,000
NET BOOK VALUE
At 30th June 2023 -
At 30th June 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st July 2022 3,823 16,693 20,516
Disposals - (2,127 ) (2,127 )
At 30th June 2023 3,823 14,566 18,389
DEPRECIATION
At 1st July 2022 2,985 12,379 15,364
Charge for year 210 1,038 1,248
Eliminated on disposal - (1,967 ) (1,967 )
At 30th June 2023 3,195 11,450 14,645
NET BOOK VALUE
At 30th June 2023 628 3,116 3,744
At 30th June 2022 838 4,314 5,152

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 2,616
Other debtors 3,907 4,082
3,907 6,698

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 146 101
Taxation and social security 1,496 1,905
Other creditors 25,455 14,609
27,097 16,615

BIVOUAC LIMITED (REGISTERED NUMBER: 06615733)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2023

8. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £22,646 (2022 - £13,295) to key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.