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REGISTERED NUMBER: 08579761 (England and Wales)















BOBCAT DIGITAL LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






BOBCAT DIGITAL LTD (REGISTERED NUMBER: 08579761)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOBCAT DIGITAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Mr R A Blackburn





REGISTERED OFFICE: 15 High Street
Brackley
Northamptonshire
NN13 7DH





REGISTERED NUMBER: 08579761 (England and Wales)





ACCOUNTANTS: Blencowes
15 High Street
Brackley
Northamptonshire
NN13 7DH

BOBCAT DIGITAL LTD (REGISTERED NUMBER: 08579761)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 86,380 121,973

CURRENT ASSETS
Stocks 18,000 9,000
Debtors 5 99,864 91,726
Cash at bank 10,013 1
127,877 100,727
CREDITORS
Amounts falling due within one year 6 128,026 129,886
NET CURRENT LIABILITIES (149 ) (29,159 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

86,231

92,814

CREDITORS
Amounts falling due after more than one
year

7

(47,182

)

(69,697

)

PROVISIONS FOR LIABILITIES (21,595 ) (22,830 )
NET ASSETS 17,454 287

CAPITAL AND RESERVES
Called up share capital 8 101 100
Retained earnings 17,353 187
SHAREHOLDERS' FUNDS 17,454 287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

BOBCAT DIGITAL LTD (REGISTERED NUMBER: 08579761)

BALANCE SHEET - continued
30 JUNE 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2024 and were signed by:





Mr R A Blackburn - Director


BOBCAT DIGITAL LTD (REGISTERED NUMBER: 08579761)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

BOBcat Digital Ltd 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.

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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from installations are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference job completion.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


BOBCAT DIGITAL LTD (REGISTERED NUMBER: 08579761)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued
Deferred taxation
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Interest and dividends receivable
Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 195,403 545 23,113 24,766 243,827
Additions 13,006 - - 149 13,155
Disposals (75,253 ) - - - (75,253 )
At 30 June 2024 133,156 545 23,113 24,915 181,729
DEPRECIATION
At 1 July 2023 104,034 108 1,348 16,364 121,854
Charge for year 10,940 136 5,441 1,283 17,800
Eliminated on disposal (44,305 ) - - - (44,305 )
At 30 June 2024 70,669 244 6,789 17,647 95,349
NET BOOK VALUE
At 30 June 2024 62,487 301 16,324 7,268 86,380
At 30 June 2023 91,369 437 21,765 8,402 121,973

BOBCAT DIGITAL LTD (REGISTERED NUMBER: 08579761)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 66,962 73,586
Amounts recoverable on contract 25,000 1,000
Other debtors 2,915 2,914
Tax - 14,226
Prepayments 4,987 -
99,864 91,726

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 50,320 29,673
Hire purchase contracts 3,841 4,890
Trade creditors 36,073 47,424
Tax 20,442 34,519
Social security and other taxes 1,338 1,352
Pension liability 388 -
VAT 13,043 11,194
Other creditors 906 834
Accruals and deferred income 1,675 -
128,026 129,886

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 2-5 years 35,658 55,380
Hire purchase contracts 11,524 14,317
47,182 69,697

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
1 Ordinary A £1 1 -
101 100

1 Ordinary A share of £1 was allotted and fully paid for cash at par during the year.