IRIS Accounts Production v24.1.9.2 09265176 director 1.11.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh092651762022-10-31092651762023-10-31092651762022-11-012023-10-31092651762021-10-31092651762021-11-012022-10-31092651762022-10-3109265176ns15:EnglandWales2022-11-012023-10-3109265176ns14:PoundSterling2022-11-012023-10-3109265176ns10:Director12022-11-012023-10-3109265176ns10:PrivateLimitedCompanyLtd2022-11-012023-10-3109265176ns10:SmallEntities2022-11-012023-10-3109265176ns10:AuditExempt-NoAccountantsReport2022-11-012023-10-3109265176ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3109265176ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-3109265176ns10:FullAccounts2022-11-012023-10-3109265176ns10:RegisteredOffice2022-11-012023-10-3109265176ns5:CurrentFinancialInstruments2023-10-3109265176ns5:CurrentFinancialInstruments2022-10-3109265176ns5:Non-currentFinancialInstruments2023-10-3109265176ns5:Non-currentFinancialInstruments2022-10-3109265176ns5:ShareCapital2023-10-3109265176ns5:ShareCapital2022-10-3109265176ns5:RetainedEarningsAccumulatedLosses2023-10-3109265176ns5:RetainedEarningsAccumulatedLosses2022-10-3109265176ns5:PlantMachinery2022-11-012023-10-3109265176ns5:PlantMachinery2022-10-3109265176ns5:PlantMachinery2023-10-3109265176ns5:PlantMachinery2022-10-31
REGISTERED NUMBER: 09265176 (England and Wales)









BRISTOL TATTOO CONVENTION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023






BRISTOL TATTOO CONVENTION LTD (REGISTERED NUMBER: 09265176)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRISTOL TATTOO CONVENTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: P Norman





REGISTERED OFFICE: The Stables
Gusti Veor
Newquay
TR8 4JU





REGISTERED NUMBER: 09265176 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

BRISTOL TATTOO CONVENTION LTD (REGISTERED NUMBER: 09265176)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,305 2,067

CURRENT ASSETS
Cash at bank 40,286 52,259

CREDITORS
Amounts falling due within one year 5 23,704 27,223
NET CURRENT ASSETS 16,582 25,036
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,887

27,103

CREDITORS
Amounts falling due after more than one
year

6

35,000

40,000
NET LIABILITIES (16,113 ) (12,897 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (16,114 ) (12,898 )
(16,113 ) (12,897 )

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

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

The director acknowledges his 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 31 July 2024 and were signed by:




P Norman - Director


BRISTOL TATTOO CONVENTION LTD (REGISTERED NUMBER: 09265176)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Bristol Tattoo Convention 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

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.
Plant and machinery etc - 33% on cost and 20% on cost

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade 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

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.


BRISTOL TATTOO CONVENTION LTD (REGISTERED NUMBER: 09265176)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 37,969
Additions 1,243
At 31 October 2023 39,212
DEPRECIATION
At 1 November 2022 35,902
Charge for year 1,005
At 31 October 2023 36,907
NET BOOK VALUE
At 31 October 2023 2,305
At 31 October 2022 2,067

BRISTOL TATTOO CONVENTION LTD (REGISTERED NUMBER: 09265176)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,000 5,000
Taxation and social security 8,907 5,746
Other creditors 9,797 16,477
23,704 27,223

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 35,000 40,000

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 10,000 15,000