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REGISTERED NUMBER: 06169662 (England and Wales)















Bath Zone Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2024






Bath Zone Ltd (Registered number: 06169662)

Contents of the Financial Statements
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bath Zone Ltd

Company Information
for the year ended 31 March 2024







Directors: L H Brincat
A R Rowntree





Secretary: J M Brincat





Registered office: Unit 9, Winchester Trade Park
Easton Lane
Winnall
Winchester
Hampshire
SO23 7FA





Registered number: 06169662 (England and Wales)





Accountants: Cooper Parry Advisory Limited
250 Fowler Avenue
Farnborough
Hampshire
GU14 7JP

Bath Zone Ltd (Registered number: 06169662)

Balance Sheet
31 March 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 14,453 18,265

Current assets
Stocks 57,033 67,572
Debtors 5 44,155 22,612
Cash at bank and in hand 69,071 137,149
170,259 227,333
Creditors
Amounts falling due within one year 6 87,317 91,296
Net current assets 82,942 136,037
Total assets less current liabilities 97,395 154,302

Creditors
Amounts falling due after more than one
year

7

-

3,353
Net assets 97,395 150,949

Capital and reserves
Called up share capital 9 100 100
Retained earnings 97,295 150,849
Shareholders' funds 97,395 150,949

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Bath Zone Ltd (Registered number: 06169662)

Balance Sheet - continued
31 March 2024


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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by:




L H Brincat - Director



A R Rowntree - Director


Bath Zone Ltd (Registered number: 06169662)

Notes to the Financial Statements
for the year ended 31 March 2024


1. Statutory information

Bath Zone Ltd 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

Accounting convention
These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. Turnover is recognised once goods are accepted by customers. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs. Cost comprises direct purchases of goods, after supplier discounts, and based on the directors' best estimate.

Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand and with the bank.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction. Financial liabilities classified as payable within one year are not amortised.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.


Bath Zone Ltd (Registered number: 06169662)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


2. Accounting policies - continued
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted by the reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised.

Leases
Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

3. Employees and directors

The average number of employees during the year was 4 (2023 - 4 ) .

4. Tangible fixed assets
Plant and
machinery
etc
£
Cost
At 1 April 2023
and 31 March 2024 68,845
Depreciation
At 1 April 2023 50,580
Charge for year 3,812
At 31 March 2024 54,392
Net book value
At 31 March 2024 14,453
At 31 March 2023 18,265

5. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 29,797 8,655
Other debtors 14,358 13,957
44,155 22,612

Bath Zone Ltd (Registered number: 06169662)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


6. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 45,756 42,753
Taxation and social security 8,213 15,958
Other creditors 33,348 32,585
87,317 91,296

7. Creditors: amounts falling due after more than one year
2024 2023
£ £
Other creditors - 3,353

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£ £
Within one year 43,800 43,800
Between one and five years 131,400 175,200
175,200 219,000

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100