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Registered Number: 09731661


 

 

 

BANTER CARDS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Report to the directors on the preparation of the unaudited statutory accounts of Banter Cards Limited for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Banter Cards Limited for the year ended 31 August 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Banter Cards Limited, as a body, in accordance with the terms of our engagement letter dated 31 August 2024 Our work has been undertaken solely to prepare for your approval the accounts of Banter Cards Limited and state those matters that we have agreed to state to the Board of Directors of Banter Cards Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Banter Cards Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Banter Cards Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Banter Cards Limited. You consider that Banter Cards Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Banter Cards Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2023



....................................................
Whitfield Jones
Avon House
19 Stanwell Road
Penarth
CF64 2EZ
31 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 25,533    29,917 
25,533    29,917 
Current assets      
Stocks 66,398    60,293 
Debtors 2,173    3,525 
Cash at bank and in hand 21,735    28,750 
90,306    92,568 
Creditors: amount falling due within one year (80,857)   (69,919)
Net current assets 9,449    22,649 
 
Total assets less current liabilities 34,982    52,566 
Provisions for liabilities (157)   (157)
Net assets 34,825    52,409 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 34,824    52,408 
Shareholders' funds 34,825    52,409 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 31 August 2024 and were signed by:


-------------------------------
Ms T Hall
Director
2
General Information
Banter Cards Limited is a private company, limited by shares, registered in , registration number 09731661, registration address Unit B7 Windmill Park, Hayes Road, Sully, CF64 5RZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:


Computer Equipment    -        25% Reducing Balance
Fixtures and Fittings       -        25% Reducing Balance
Plant and Machinery       -       25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 September 2022 10,210    21,622    10,914    16,814    59,560 
Additions       722    722 
Disposals        
At 31 August 2023 10,210    21,622    10,914    17,536    60,282 
Depreciation
At 01 September 2022   11,149    7,808    10,686    29,643 
Charge for year   2,618    776    1,712    5,106 
On disposals        
At 31 August 2023   13,767    8,584    12,398    34,749 
Net book values
Closing balance as at 31 August 2023 10,210    7,855    2,330    5,138    25,533 
Opening balance as at 01 September 2022 10,210    10,473    3,106    6,128    29,917 


3