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REGISTERED NUMBER: 09007457 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2022 TO 31 MARCH 2024

FOR

B&C LUXURY BESPOKE SERVICES LTD

B&C LUXURY BESPOKE SERVICES LTD (REGISTERED NUMBER: 09007457)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 October 2022 to 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B&C LUXURY BESPOKE SERVICES LTD

COMPANY INFORMATION
for the Period 1 October 2022 to 31 March 2024







DIRECTOR: Mr M D Gordon





REGISTERED OFFICE: Chestnut Cottage
Burdenshott Road
Worplesdon
Guildford
Surrey
GU3 3RN





REGISTERED NUMBER: 09007457 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

B&C LUXURY BESPOKE SERVICES LTD (REGISTERED NUMBER: 09007457)

BALANCE SHEET
31 March 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 10,400 12,800
Tangible assets 5 5,783 8,581
Investments 6 - -
16,183 21,381

CURRENT ASSETS
Stocks 24,928 8,500
Debtors 7 20,457 12,157
Cash at bank 131,328 154,960
176,713 175,617
CREDITORS
Amounts falling due within one year 8 61,406 109,823
NET CURRENT ASSETS 115,307 65,794
TOTAL ASSETS LESS CURRENT
LIABILITIES

131,490

87,175

PROVISIONS FOR LIABILITIES 1,446 2,145
NET ASSETS 130,044 85,030

CAPITAL AND RESERVES
Called up share capital 210 210
Share premium 11,041 11,041
Retained earnings 118,793 73,779
SHAREHOLDERS' FUNDS 130,044 85,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 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.

B&C LUXURY BESPOKE SERVICES LTD (REGISTERED NUMBER: 09007457)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 November 2024 and were signed by:





Mr M D Gordon - Director


B&C LUXURY BESPOKE SERVICES LTD (REGISTERED NUMBER: 09007457)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 October 2022 to 31 March 2024


1. STATUTORY INFORMATION

B&C Luxury Bespoke Services Ltd is a private company limited by share capital, incorporated in England and Wales,registration number 09007457. The address of the registered office and principal place of business is Chestnut Cottage Burdenshott Road, Worplesdon, Guildford, Surrey, England, GU3 3RN.

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 consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover principally consists of retail sale via mail order houses or via the internet which is recognised at the point at which the goods are provided.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Profit and Loss Account, following an assessment at the Balance Sheet date indicating the recoverable amount was less than its carrying value.

Trademarks and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets are charged to the profit and loss so as to write off their value, over
estimated useful lives, using the following methods:

Fixtures and fittings- 25% on cost
Computer equipments- 33.33% on cost

At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items of tangible fixed assets have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of
asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less accumulated impairment.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


B&C LUXURY BESPOKE SERVICES LTD (REGISTERED NUMBER: 09007457)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 October 2022 to 31 March 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2022
and 31 March 2024 16,000
AMORTISATION
At 1 October 2022 3,200
Charge for period 2,400
At 31 March 2024 5,600
NET BOOK VALUE
At 31 March 2024 10,400
At 30 September 2022 12,800

B&C LUXURY BESPOKE SERVICES LTD (REGISTERED NUMBER: 09007457)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 October 2022 to 31 March 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 10,462
Additions 2,423
At 31 March 2024 12,885
DEPRECIATION
At 1 October 2022 1,881
Charge for period 5,221
At 31 March 2024 7,102
NET BOOK VALUE
At 31 March 2024 5,783
At 30 September 2022 8,581

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2022
and 31 March 2024 111,111
PROVISIONS
At 1 October 2022
and 31 March 2024 111,111
NET BOOK VALUE
At 31 March 2024 -
At 30 September 2022 -

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors 2,613 3,593
Other debtors 17,844 8,564
20,457 12,157

B&C LUXURY BESPOKE SERVICES LTD (REGISTERED NUMBER: 09007457)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 October 2022 to 31 March 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade creditors 14,802 19,263
Taxation and social security 23,501 18,683
Other creditors 23,103 71,877
61,406 109,823

9. RELATED PARTY DISCLOSURES

During the period, dividends totalling £39,000 (2022: £62,000) were paid to the director and members of his close family.