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Company Registration No. 04720476 (England and Wales)
BW Broadcast Limited Unaudited accounts for the year ended 31 March 2024
BW Broadcast Limited Unaudited accounts Contents
Page
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BW Broadcast Limited Company Information for the year ended 31 March 2024
Directors
Mrs T Tucker Mr E N Gratwick Mr D Tucker
Secretary
Mrs T Tucker
Company Number
04720476 (England and Wales)
Registered Office
27 IO CENTRE, CROYDON ROAD BEDDINGTON CROYDON CR0 4WQ ENGLAND
Accountants
Hybrid Premium LTD 110 Newbury Gardens Stoneleigh Epsom Surrey KT19 0PD
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BW Broadcast Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,365 
24,947 
Current assets
Inventories
137,478 
75,252 
Debtors
286,601 
297,399 
Cash at bank and in hand
7,250 
47,780 
431,329 
420,431 
Creditors: amounts falling due within one year
(304,231)
(263,012)
Net current assets
127,098 
157,419 
Net assets
147,463 
182,366 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
147,363 
182,266 
Shareholders' funds
147,463 
182,366 
For the year ending 31 March 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Mrs T Tucker Director Company Registration No. 04720476
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BW Broadcast Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
BW Broadcast Limited is a private company, limited by shares, registered in England and Wales, registration number 04720476. The registered office is 27 IO CENTRE, CROYDON ROAD, BEDDINGTON, CROYDON, CR0 4WQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
20% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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BW Broadcast Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
60,808 
833 
9,467 
71,108 
Additions
457 
- 
- 
457 
At 31 March 2024
61,265 
833 
9,467 
71,565 
Depreciation
At 1 April 2023
45,148 
491 
522 
46,161 
Charge for the year
3,182 
68 
1,789 
5,039 
At 31 March 2024
48,330 
559 
2,311 
51,200 
Net book value
At 31 March 2024
12,935 
274 
7,156 
20,365 
At 31 March 2023
15,660 
342 
8,945 
24,947 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
13,284 
8,381 
Trade debtors
63,149 
34,193 
Amounts due from group undertakings etc.
132,095 
156,310 
Accrued income and prepayments
- 
8,879 
Other debtors
78,073 
89,636 
286,601 
297,399 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
92,843 
- 
Trade creditors
51,166 
29,744 
Amounts owed to group undertakings and other participating interests
146,114 
194,199 
Taxes and social security
8,504 
35,905 
Other creditors
- 
1,496 
Loans from directors
- 
173 
Accruals
5,604 
1,495 
304,231 
263,012 
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BW Broadcast Limited Notes to the Accounts for the year ended 31 March 2024
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Director Loan
(149)
38,302 
- 
38,153 
Director Loan
186 
- 
186 
- 
Director Loan
(210)
3,360 
- 
3,151 
(173)
41,662 
186 
41,304 
The director loans was repaid on 5th April 2024.
8
Transactions with related parties
Aquarian Broadcast Group Ltd; At the balance sheet date, the company owed £146,113.59 to Aquarian Broadcast Ltd. Broadcast Warehouse Ltd; Foreign Currency is passed between the companies based on the timing, availability, and requirement of currency. At the balance sheet date, the company was owed £132,094.92 by Broadcast Warehouse Ltd.
9
Average number of employees
During the year the average number of employees was 9 (2023: 8).
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