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REGISTERED NUMBER: 09958006 (England and Wales)















FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2023 TO 30 APRIL 2024

FOR

BLA STUDIOS LIMITED

BLA STUDIOS LIMITED (REGISTERED NUMBER: 09958006)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 APRIL 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


BLA STUDIOS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 30 APRIL 2024







DIRECTOR: J Cass





REGISTERED OFFICE: 6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX





REGISTERED NUMBER: 09958006 (England and Wales)





ACCOUNTANTS: BK Plus Limited
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX

BLA STUDIOS LIMITED (REGISTERED NUMBER: 09958006)

ABRIDGED STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

30.4.24 31.3.23
Notes £    £   
CURRENT ASSETS
Stocks - 280
Debtors - 14,584
Cash at bank and in hand 4,864 13,035
4,864 27,899
CREDITORS
Amounts falling due within one year (28,239 ) (19,500 )
NET CURRENT (LIABILITIES)/ASSETS (23,375 ) 8,399
TOTAL ASSETS LESS CURRENT
LIABILITIES

(23,375

)

8,399

CREDITORS
Amounts falling due after more than
one year

(5,396

)

(7,950

)
NET (LIABILITIES)/ASSETS (28,771 ) 449

CAPITAL AND RESERVES
Called up share capital 6 5 5
Other reserves 5 5
Retained earnings (28,781 ) 439
SHAREHOLDERS' FUNDS (28,771 ) 449

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

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

BLA STUDIOS LIMITED (REGISTERED NUMBER: 09958006)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the period ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 27 November 2024 and were signed by:





J Cass - Director


BLA STUDIOS LIMITED (REGISTERED NUMBER: 09958006)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 APRIL 2024

1. STATUTORY INFORMATION

BLA Studios 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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

Taxation
Taxation for the period 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 statement of financial position date.


BLA STUDIOS LIMITED (REGISTERED NUMBER: 09958006)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 APRIL 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023
and 30 April 2024 2,000
AMORTISATION
At 1 April 2023
and 30 April 2024 2,000
NET BOOK VALUE

At 30 April 2024 -
At 31 March 2023 -

BLA STUDIOS LIMITED (REGISTERED NUMBER: 09958006)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 APRIL 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023
and 30 April 2024 21,223
DEPRECIATION
At 1 April 2023
and 30 April 2024 21,223
NET BOOK VALUE
At 30 April 2024 -
At 31 March 2023 -

1 April 2016 the fixed assets of Black Letter (Gloucester) Limited a company in which Mr James Cass is a director and shareholder were transferred into BLA Studios Limited at the net book value at this date.

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Totals
£   
COST
At 1 April 2023
and 30 April 2024 2,899
DEPRECIATION
At 1 April 2023
and 30 April 2024 2,581
NET BOOK VALUE
At 30 April 2024 318
At 31 March 2023 318

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 31.3.23
value: £    £   
10 Ordinary £1 5 5

BLA STUDIOS LIMITED (REGISTERED NUMBER: 09958006)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 APRIL 2024

7. RELATED PARTY DISCLOSURES

J Cass
Is a director and shareholder of the company


At 30 April 2024, the company owed Mr Cass £14 (2023: £14). This amount is unsecured, interest-free and repayable on demand.

30.4.24 31.3.23
£    £   
Amount due to related party at the balance sheet date 14 14