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REGISTERED NUMBER: 05634093 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Boyd2 Ceramic Tiling Limited

Boyd2 Ceramic Tiling Limited (Registered number: 05634093)






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


Boyd2 Ceramic Tiling Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: D Boyd
J G Boyd





SECRETARY: Mrs W J Britton





REGISTERED OFFICE: Castle Farm Barn North
Denmead Road
Southwick
Hampshire
PO17 6EX





REGISTERED NUMBER: 05634093 (England and Wales)





ACCOUNTANTS: KT Accountants Limited
Castle Farm Barn North
Denmead Road
Southwick
Hampshire
PO17 6EX

Boyd2 Ceramic Tiling Limited (Registered number: 05634093)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 33,911 45,214

CURRENT ASSETS
Debtors 5 379 606
Cash at bank 100,308 75,536
100,687 76,142
CREDITORS
Amounts falling due within one year 6 37,295 20,501
NET CURRENT ASSETS 63,392 55,641
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,303

100,855

CREDITORS
Amounts falling due after more than
one year

7

(14,620

)

(20,678

)

PROVISIONS FOR LIABILITIES (8,478 ) (8,590 )
NET ASSETS 74,205 71,587

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 74,203 71,585
SHAREHOLDERS' FUNDS 74,205 71,587

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.

Boyd2 Ceramic Tiling Limited (Registered number: 05634093)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by:




D Boyd - Director



J G Boyd - Director


Boyd2 Ceramic Tiling Limited (Registered number: 05634093)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Boyd2 Ceramic Tiling 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2023 - 2 ) .

Boyd2 Ceramic Tiling Limited (Registered number: 05634093)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 2,824 59,980 62,804
DEPRECIATION
At 1 April 2023 2,595 14,995 17,590
Charge for year 57 11,246 11,303
At 31 March 2024 2,652 26,241 28,893
NET BOOK VALUE
At 31 March 2024 172 33,739 33,911
At 31 March 2023 229 44,985 45,214

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 379 606

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 6,058 6,058
Taxation and social security 27,432 8,948
Other creditors 3,805 5,495
37,295 20,501

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 14,620 20,678

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Ordinary £1 2 2

Boyd2 Ceramic Tiling Limited (Registered number: 05634093)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
D Boyd
Balance outstanding at start of year (1,746 ) (255 )
Amounts advanced 839 (1,491 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (907 ) (1,746 )

J G Boyd
Balance outstanding at start of year (1,746 ) (255 )
Amounts advanced 839 (1,491 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (907 ) (1,746 )

Included in creditors is an amount due to directors of £1,814 (2023 - £3,492) as detailed above. This loan is interest free, undated , unsecured and repayable on demand.