2023-04-012024-03-312024-03-31false08022447SILHOUETTE B.G LIMITED2024-07-3143290iso4217:GBPxbrli:pure080224472023-04-01080224472024-03-31080224472023-04-012024-03-31080224472022-04-01080224472023-03-31080224472022-04-012023-03-3108022447bus:SmallEntities2023-04-012024-03-3108022447bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3108022447bus:AbridgedAccounts2023-04-012024-03-3108022447bus:PrivateLimitedCompanyLtd2023-04-012024-03-3108022447core:WithinOneYear2024-03-3108022447core:AfterOneYear2024-03-3108022447core:WithinOneYear2023-03-3108022447core:AfterOneYear2023-03-3108022447core:ShareCapital2024-03-3108022447core:SharePremium2024-03-3108022447core:RevaluationReserve2024-03-3108022447core:OtherReservesSubtotal2024-03-3108022447core:RetainedEarningsAccumulatedLosses2024-03-3108022447core:ShareCapital2023-03-3108022447core:SharePremium2023-03-3108022447core:RevaluationReserve2023-03-3108022447core:OtherReservesSubtotal2023-03-3108022447core:RetainedEarningsAccumulatedLosses2023-03-3108022447core:LandBuildings2024-03-3108022447core:PlantMachinery2024-03-3108022447core:Vehicles2024-03-3108022447core:FurnitureFittings2024-03-3108022447core:OfficeEquipment2024-03-3108022447core:NetGoodwill2024-03-3108022447core:IntangibleAssetsOtherThanGoodwill2024-03-3108022447core:ListedExchangeTraded2024-03-3108022447core:UnlistedNon-exchangeTraded2024-03-3108022447core:LandBuildings2023-03-3108022447core:PlantMachinery2023-03-3108022447core:Vehicles2023-03-3108022447core:FurnitureFittings2023-03-3108022447core:OfficeEquipment2023-03-3108022447core:NetGoodwill2023-03-3108022447core:IntangibleAssetsOtherThanGoodwill2023-03-3108022447core:ListedExchangeTraded2023-03-3108022447core:UnlistedNon-exchangeTraded2023-03-3108022447core:LandBuildings2023-04-012024-03-3108022447core:PlantMachinery2023-04-012024-03-3108022447core:Vehicles2023-04-012024-03-3108022447core:FurnitureFittings2023-04-012024-03-3108022447core:OfficeEquipment2023-04-012024-03-3108022447core:NetGoodwill2023-04-012024-03-3108022447core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108022447core:ListedExchangeTraded2023-04-012024-03-3108022447core:UnlistedNon-exchangeTraded2023-04-012024-03-3108022447core:MoreThanFiveYears2023-04-012024-03-3108022447core:Non-currentFinancialInstruments2024-03-3108022447core:Non-currentFinancialInstruments2023-03-3108022447dpl:CostSales2023-04-012024-03-3108022447dpl:DistributionCosts2023-04-012024-03-3108022447core:LandBuildings2023-04-012024-03-3108022447core:PlantMachinery2023-04-012024-03-3108022447core:Vehicles2023-04-012024-03-3108022447core:FurnitureFittings2023-04-012024-03-3108022447core:OfficeEquipment2023-04-012024-03-3108022447dpl:AdministrativeExpenses2023-04-012024-03-3108022447core:NetGoodwill2023-04-012024-03-3108022447core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108022447dpl:GroupUndertakings2023-04-012024-03-3108022447dpl:ParticipatingInterests2023-04-012024-03-3108022447dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108022447core:ListedExchangeTraded2023-04-012024-03-3108022447dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108022447core:UnlistedNon-exchangeTraded2023-04-012024-03-3108022447dpl:CostSales2022-04-012023-03-3108022447dpl:DistributionCosts2022-04-012023-03-3108022447core:LandBuildings2022-04-012023-03-3108022447core:PlantMachinery2022-04-012023-03-3108022447core:Vehicles2022-04-012023-03-3108022447core:FurnitureFittings2022-04-012023-03-3108022447core:OfficeEquipment2022-04-012023-03-3108022447dpl:AdministrativeExpenses2022-04-012023-03-3108022447core:NetGoodwill2022-04-012023-03-3108022447core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108022447dpl:GroupUndertakings2022-04-012023-03-3108022447dpl:ParticipatingInterests2022-04-012023-03-3108022447dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108022447core:ListedExchangeTraded2022-04-012023-03-3108022447dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108022447core:UnlistedNon-exchangeTraded2022-04-012023-03-3108022447core:NetGoodwill2024-03-3108022447core:IntangibleAssetsOtherThanGoodwill2024-03-3108022447core:LandBuildings2024-03-3108022447core:PlantMachinery2024-03-3108022447core:Vehicles2024-03-3108022447core:FurnitureFittings2024-03-3108022447core:OfficeEquipment2024-03-3108022447core:AfterOneYear2024-03-3108022447core:WithinOneYear2024-03-3108022447core:ListedExchangeTraded2024-03-3108022447core:UnlistedNon-exchangeTraded2024-03-3108022447core:ShareCapital2024-03-3108022447core:SharePremium2024-03-3108022447core:RevaluationReserve2024-03-3108022447core:OtherReservesSubtotal2024-03-3108022447core:RetainedEarningsAccumulatedLosses2024-03-3108022447core:NetGoodwill2023-03-3108022447core:IntangibleAssetsOtherThanGoodwill2023-03-3108022447core:LandBuildings2023-03-3108022447core:PlantMachinery2023-03-3108022447core:Vehicles2023-03-3108022447core:FurnitureFittings2023-03-3108022447core:OfficeEquipment2023-03-3108022447core:AfterOneYear2023-03-3108022447core:WithinOneYear2023-03-3108022447core:L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SILHOUETTE B.G LIMITED

Registered Number
08022447
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

SILHOUETTE B.G LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

DINNAGE, Richard Gary

Registered Address

Unit C Anchor House School Lane
Chandlers Ford
Hampshire
SO53 4DY

Registered Number

08022447 (England and Wales)
SILHOUETTE B.G LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets346,95010,579
46,95010,579
Current assets
Stocks24,45020,000
Debtors42,91922,134
Cash at bank and on hand54,36061,366
81,729103,500
Creditors amounts falling due within one year5(69,593)(90,187)
Net current assets (liabilities)12,13613,313
Total assets less current liabilities59,08623,892
Creditors amounts falling due after one year6(16,545)(19,083)
Net assets42,5414,809
Capital and reserves
Called up share capital22
Profit and loss account42,5394,807
Shareholders' funds42,5414,809
The financial statements were approved and authorised for issue by the Director on 31 July 2024, and are signed on its behalf by:
DINNAGE, Richard Gary
Director
Registered Company No. 08022447
SILHOUETTE B.G LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-5
Vehicles25-
Office Equipment-4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2343,271
Additions48,556
Disposals(29,136)
At 31 March 2462,691
Depreciation and impairment
At 01 April 2332,692
Charge for year7,623
On disposals(24,574)
At 31 March 2415,740
Net book value
At 31 March 2446,950
At 31 March 2310,579
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables455455
Amounts owed by associates and joint ventures / participating interests-13,507
Other debtors3607,040
Prepayments and accrued income2,1041,132
Total2,91922,134
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables33,69857,938
Bank borrowings and overdrafts8,2509,853
Amounts owed to related parties279-
Taxation and social security21,66220,711
Finance lease and HP contracts3,759-
Accrued liabilities and deferred income1,9451,685
Total69,59390,187
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts16,54519,083
Total16,54519,083
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
DINNAGE, Richard Gary7,19334,98242,453(278)
PEARCE, Christopher Thomas6,31330,53136,8440
13,50665,51379,297(278)
8.Related party transactions
Other Creditors include the following Director loan Accounts : R Dinnage £ 278 ( 2023 - £nil )